Proposed Collection; Comment Request for TD 9452, 39733-39734 [E9-18888]

Download as PDF Federal Register / Vol. 74, No. 151 / Friday, August 7, 2009 / Notices unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 29, 2009. R. Joseph Durbala, IRS Reports Clearance Office. [FR Doc. E9–18891 Filed 8–6–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5884 pwalker on DSK8KYBLC1PROD with NOTICES AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 5884, Work Opportunity Credit. DATES: Written comments should be received on or before October 6, 2009 to be assured of consideration. VerDate Nov<24>2008 17:09 Aug 06, 2009 Jkt 217001 Direct all written comments to R. Joseph Durbala, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Evelyn J. Mack, (202) 622–7381, Internal Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington, DC 20224 or through the Internet at Evelyn.J.Mack@irs.gov. ADDRESSES: Title: Work Opportunity Credit. OMB Number: 1545–0219. Form Number: 5884. Abstract: Internal Revenue Code section 38(b)(2) allows a credit against income tax to employers hiring individuals from certain targeted groups such as welfare recipients, etc. The employer uses Form 5884 to compute this credit. The IRS uses the information on the form to verify that the correct amount of credit was claimed. Current Actions: Changes were made to comply with legislative rulings. Type of Review: Revision of a currently approved collection. Affected Public: Individuals or households, business or other for-profit organizations and farms. Estimated Number of Responses: 11,677. Estimated Time Per Respondent: 6 hours, 39 minutes. Estimated Total Annual Burden Hours: 77,653. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the SUPPLEMENTARY INFORMATION: PO 00000 Frm 00129 Fmt 4703 Sfmt 4703 39733 quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 30, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–18890 Filed 8–6–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for TD 9452 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning TD 9452, Application of Separate Limitations to Dividends From Concontrolled Section 902 Corporations. DATES: Written comments should be received on or before October 6, 2009 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Evelyn J. Mack, (202) 622–7381, at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Evely.J.Mack@irs.gov. SUPPLEMENTARY INFORMATION: Title: Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations. OMB Number: 1545–2014. Form Number: TD 9452. E:\FR\FM\07AUN1.SGM 07AUN1 pwalker on DSK8KYBLC1PROD with NOTICES 39734 Federal Register / Vol. 74, No. 151 / Friday, August 7, 2009 / Notices Abstract: The final regulations require a collection of information in order for a taxpayer to make certain tax elections. The American Jobs Creation Act of 2004 amended the foreign tax credit treatment of dividends from noncontrolled section 902 corporations effective for post-2002 tax years, and the Gulf Opportunity Zone Act of 2005 permitted taxpayers to elect to defer the effective date of these amendments until post-2004 tax years (GOZA election). Treas. Reg. § 1.904–7(f)(9)(ii)(C) requires a taxpayer making the GOZA election to attach a statement to such effect to its next tax return for which the due date (with extensions) is more than 90 days after April 25, 2006. Treas. Reg. § 1.964– 1(c)(3) requires certain shareholders making tax elections (section 964 elections) on behalf of a controlled foreign corporation or noncontrolled section 902 corporation to sign a jointly executed consent (that is retained by one designated shareholder) and to attach a statement to their tax returns for the election year. Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Individuals and Households, Businesses and other forprofit organizations. Estimated Number of Respondents: 50. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 25. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate VerDate Nov<24>2008 17:09 Aug 06, 2009 Jkt 217001 of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 29, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–18888 Filed 8–6–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Unblocking of Specially Designated Nationals and Blocked Persons Pursuant to Executive Order 12978 AGENCY: Office of Foreign Assets Control, Treasury. ACTION: Notice. SUMMARY: The Treasury Department’s Office of Foreign Assets Control (‘‘OFAC’’) is publishing the name of one individual whose property and interests in property had been unblocked pursuant to Executive Order 12978 of October 21, 1995, Blocking Assets and Prohibiting Transactions With Significant Narcotics Traffickers. DATES: The unblocking and removal from the list of Specially Designated Nationals and Blocked Persons (‘‘SDN List’’) of the individual identified in this notice whose property and interests in property was blocked pursuant to Executive Order 12978 of October 21, 1995, is effective on July 30, 2009. FOR FURTHER INFORMATION CONTACT: Assistant Director, Compliance Outreach & Implementation, Office of Foreign Assets Control, Department of the Treasury, Washington, DC 20220, tel.: 202/622–2420. SUPPLEMENTARY INFORMATION: Electronic and Facsimile Availability This document and additional information concerning OFAC are available from OFAC’s Web site (http://www.treas.gov/ofac) via facsimile through a 24-hour fax-on demand service, tel.: (202) 622–0077. Background On October 21, 1995, the President, invoking the authority, inter alia, of the International Emergency Economic Powers Act (50 U.S.C. 1701–1706) PO 00000 Frm 00130 Fmt 4703 Sfmt 4703 (‘‘IEEPA’’), issued Executive Order 12978 (60 FR 54579, October 24, 1995) (the ‘‘Order’’). In the Order, the President declared a national emergency to deal with the threat posed by significant foreign narcotics traffickers centered in Colombia and the harm that they cause in the United States and abroad. Section 1 of the Order blocks, with certain exceptions, all property and interests in property that are in the United States, or that hereafter come within the United States or that are or hereafter come within the possession or control of United States persons, of: (1) The persons listed in an Annex to the Order; (2) any foreign person determined by the Secretary of the Treasury, in consultation with the Attorney General and Secretary of State: (a) To play a significant role in international narcotics trafficking centered in Colombia; or (b) to materially assist in, or provide financial or technological support for or goods or services in support of, the narcotics trafficking activities of persons designated in or pursuant to the Order; and (3) persons determined by the Secretary of the Treasury, in consultation with the Attorney General and the Secretary of State, to be owned or controlled by, or to act for or on behalf of, persons designated pursuant to the Order. On July 30, 2009, the Director of OFAC removed from the SDN List one individual listed below, whose property and interests in property was blocked pursuant to the Order. The listing of the unblocked individual follows: DUQUE JARAMILLO, German, c/o APOYOS DIAGNOSTICOS S.A., Tulua, Valle, Colombia; DOB 20 Apr 1951; POB Tulua, Valle, Colombia; citizen Colombia; nationality Colombia; Cedula No. 14972076 (Colombia) (individual) [SDNT]. Dated: July 30, 2009. Adam J. Szubin, Director, Office of Foreign Assets Control. [FR Doc. E9–18928 Filed 8–6–09; 8:45 am] BILLING CODE 4811–45–P DEPARTMENT OF VETERANS AFFAIRS Annual Pay Ranges for Physicians and Dentists of the Veterans Health Administration (VHA) Department of Veterans Affairs. Notice. AGENCY: ACTION: SUMMARY: As required by the ‘‘Department of Veterans Affairs Health E:\FR\FM\07AUN1.SGM 07AUN1

Agencies

[Federal Register Volume 74, Number 151 (Friday, August 7, 2009)]
[Notices]
[Pages 39733-39734]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-18888]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for TD 9452

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning TD 
9452, Application of Separate Limitations to Dividends From 
Concontrolled Section 902 Corporations.

DATES: Written comments should be received on or before October 6, 2009 
to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Evelyn J. 
Mack, (202) 622-7381, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet 
at Evely.J.Mack@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Application of Separate Limitations to Dividends From 
Noncontrolled Section 902 Corporations.
    OMB Number: 1545-2014.
    Form Number: TD 9452.

[[Page 39734]]

    Abstract: The final regulations require a collection of information 
in order for a taxpayer to make certain tax elections. The American 
Jobs Creation Act of 2004 amended the foreign tax credit treatment of 
dividends from noncontrolled section 902 corporations effective for 
post-2002 tax years, and the Gulf Opportunity Zone Act of 2005 
permitted taxpayers to elect to defer the effective date of these 
amendments until post-2004 tax years (GOZA election). Treas. Reg. Sec.  
1.904-7(f)(9)(ii)(C) requires a taxpayer making the GOZA election to 
attach a statement to such effect to its next tax return for which the 
due date (with extensions) is more than 90 days after April 25, 2006. 
Treas. Reg. Sec.  1.964-1(c)(3) requires certain shareholders making 
tax elections (section 964 elections) on behalf of a controlled foreign 
corporation or noncontrolled section 902 corporation to sign a jointly 
executed consent (that is retained by one designated shareholder) and 
to attach a statement to their tax returns for the election year.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB. This form is being submitted for renewal 
purposes only.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals and Households, Businesses and other 
for-profit organizations.
    Estimated Number of Respondents: 50.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 25.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: July 29, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-18888 Filed 8-6-09; 8:45 am]
BILLING CODE 4830-01-P