Proposed Collection; Comment Request for Form 5316, 42160-42161 [E9-19950]

Download as PDF sroberts on DSKD5P82C1PROD with NOTICES 42160 Federal Register / Vol. 74, No. 160 / Thursday, August 20, 2009 / Notices 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 706–D, United States Additional Estate Tax Return Under Code section 2057. DATES: Written comments should be received on or before October 19, 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 Allan Hopkins, (202) 622–6665, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: United States Additional Estate Tax Return Under Code section 2057. OMB Number: 1545–1680. Form Number: 706–D. Abstract: A qualified heir will use Form 706–D to report and to pay the additional estate tax imposed by Code section 2057. Section 2057 requires an additional tax when certain ‘‘taxable events’’ occur with respect to a qualified family-owned business interest received by a qualified heir. IRS will use the information to determine that the additional estate tax has been properly computed. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Responses: 180. Estimated Time per Respondent: 2 hours, 50 minutes. Estimated Total Annual Burden Hours: 512. 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 VerDate Nov<24>2008 16:07 Aug 19, 2009 Jkt 217001 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: August 4, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19951 Filed 8–19–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 5316 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 5316, Application for Group or Pooled Trust Ruling. DATES: Written comments should be received on or before October 19, 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 Dawn Bidne, at (202) 622–3933, or at Internal Revenue Service, Room 6129, 1111 Constitution PO 00000 Frm 00114 Fmt 4703 Sfmt 4703 Avenue, NW., Washington, DC 20224, or through the Internet, at Dawn.E.Bidne@irs.gov. SUPPLEMENTARY INFORMATION: Title: Application for Group or Pooled Trust Ruling. OMB Number: 1545–XXXX. Form Number: Form 5316. Abstract: Group/pooled trust sponsors file this form to request a determination letter from the IRS for a determination that the trust is a group trust arrangement as described in Rev. Rul. 81–100, 1981–1 C.B. 326 as modified and clarified by Rev. Rul. 2004–67, 2004–28 I.R.B. 28. Current Actions: This is a new collection. Type of Review: Approval of new collection. Affected Public: State, local, or tribal governments, and not-for-profit organizations. Estimated Number of Respondents: 200. Estimated Average Time per Respondent: 19 hours. Estimated Total Annual Burden Hours: 3,800 hours. 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. E:\FR\FM\20AUN1.SGM 20AUN1 Federal Register / Vol. 74, No. 160 / Thursday, August 20, 2009 / Notices Approved: August 10, 2009. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19950 Filed 8–19–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedures 97– 36, 97–38, 97–39, 2002–9, 2008–52, and 2009–XX 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 Revenue Procedures 97–36, 97–38, 97– 39, and 2002–9, Changes in Methods of Accounting. DATES: Written comments should be received on or before October 19, 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 regulations should be directed to Dawn Bidne at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622–3933, or through the Internet at Dawn.E.Bidne@irs.gov. sroberts on DSKD5P82C1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: Changes in Methods of Accounting. OMB Number: 1545–1551. Revenue Procedure Number: Revenue Procedures 97–36, 97–38, 97–39, 2002–9. 2008–52, and 2009–XX. Abstract: The information collected in the four revenue procedures is required in order for the Commissioner to determine whether the taxpayer properly is requesting to change its method of accounting and the terms and conditions of the change. Current Actions: Revenue Procedure 2009–XX is being added to this VerDate Nov<24>2008 16:07 Aug 19, 2009 Jkt 217001 collection and modifies the collections currently associated with this OMB number. This action resulted in a burden increase of 1215.85 hours and 815 new filers affected by this collection. Type of Review: Revision of a currently approved collection. Affected Public: Individuals or households, business or other for-profit organizations, not-for-profit institutions, and farms. Estimated Number of Respondents: 14,065. Estimated Time per Respondent: 1 hour, 5 minutes. Estimated Total Annual Burden Hours: 15,191.85. The following paragraph applies to all 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. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. E9–19948 Filed 8–19–09; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 42161 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2003–67 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 Notice 2003–67, Notice on Information Reporting for Payments in Lieu of Dividends. DATES: Written comments should be received on or before October 19, 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 regulations should be directed to Dawn Bidne at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622–3933, or through the Internet at Dawn.E.Bidne@irs.gov. SUPPLEMENTARY INFORMATION: Title: Notice on Information Reporting for Payments in Lieu of Dividends. Notice Number: 1545–1858. Abstract: Notice 2003–67 provides guidance to brokers and individuals regarding provisions in the Jobs and Growth Tax Relief Reconciliation Act of 2003. The notice provides rules for brokers to use in determining loanable shares and rules for allocating transferred shares for purposes of determining payments in lieu of dividend reportable to individuals. These rules require brokers to comply with certain recordkeeping requirements to use the favorable rules for determining loanable shares and for allocating transferred shares that may give rise to payments in lieu of dividends. Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of a currently approved collection. E:\FR\FM\20AUN1.SGM 20AUN1

Agencies

[Federal Register Volume 74, Number 160 (Thursday, August 20, 2009)]
[Notices]
[Pages 42160-42161]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-19950]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 5316

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 5316, Application for Group or Pooled Trust Ruling.

DATES: Written comments should be received on or before October 19, 
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 Dawn Bidne, 
at (202) 622-3933, or at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or through the 
Internet, at Dawn.E.Bidne@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Application for Group or Pooled Trust Ruling.
    OMB Number: 1545-XXXX.
    Form Number: Form 5316.
    Abstract: Group/pooled trust sponsors file this form to request a 
determination letter from the IRS for a determination that the trust is 
a group trust arrangement as described in Rev. Rul. 81-100, 1981-1 C.B. 
326 as modified and clarified by Rev. Rul. 2004-67, 2004-28 I.R.B. 28.
    Current Actions: This is a new collection.
    Type of Review: Approval of new collection.
    Affected Public: State, local, or tribal governments, and not-for-
profit organizations.
    Estimated Number of Respondents: 200.
    Estimated Average Time per Respondent: 19 hours.
    Estimated Total Annual Burden Hours: 3,800 hours.
    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.


[[Page 42161]]


    Approved: August 10, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-19950 Filed 8-19-09; 8:45 am]
BILLING CODE 4830-01-P