Proposed Collection; Comment Request for Regulation Project, 48350-48351 [E9-22696]
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sroberts on DSKD5P82C1PROD with NOTICES
48350
Federal Register / Vol. 74, No. 182 / Tuesday, September 22, 2009 / Notices
existing final regulation, REG–124312–
02, Golden Parachute Payments.
DATES: Written comments should be
received on or before November 23,
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 Evelyn.J.Mack at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–7381, or
through the internet at (Evelyn J.
Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Golden Parachute Payments.
OMB Number: 1545–1851.
Regulation Project Number: REG–
124312–02.
Abstract: These regulations deny a
deduction for excess parachute
payments. A parachute payment is
payment in the nature of compensation
to a disqualified individual that is
contingent on a change in ownership or
control of a corporation. Certain
payments, including payments from a
small corporation, are exempt from the
definition of parachute payment if
certain requirements are met (such as
shareholder approval and disclosure
requirements).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
800.
Estimated Time per Respondent: 9
minutes.
Estimated Total Annual Burden
Hours: 12,000.
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.
VerDate Nov<24>2008
21:23 Sep 21, 2009
Jkt 217001
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: September 15, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–22695 Filed 9–21–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–116050–99]
Proposed Collection; Comment
Request for Regulation Project
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 an
existing final regulation, REG–116050–
99, Stock Transfer Rules: Carryover of
Earnings and Taxes (§ 1.367(b)–1).
DATES: Written comments should be
received on or before November 23,
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 regulation should be
directed to Evelyn J. Mack, at (202) 622–
7381, or at Internal Revenue Service,
room 6516, 1111 Constitution Avenue,
PO 00000
Frm 00130
Fmt 4703
Sfmt 4703
NW., Washington, DC 20224, or through
the internet, at Evelyn.J.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Stock Transfer Rules: Carryover
of Earnings and Taxes.
OMB Number: 1545–1711.
Regulation Project Number: REG–
116050–99.
Abstract: The final regulations relate
to the carryover of certain tax attributes,
such as earnings and profits and foreign
income tax accounts, when two
corporations combine in a section
367(b) transaction.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
600.
Estimated Time per Respondent: 8
hours.
Estimated Total Annual Burden
Hours: 1,800.
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\22SEN1.SGM
22SEN1
Federal Register / Vol. 74, No. 182 / Tuesday, September 22, 2009 / Notices
Approved: September 16, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–22696 Filed 9–21–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for NOT 110859–09
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 NOT
110859–09, Qualifying Advanced
Energy Project Credit.
DATES: Written comments should be
received on or before November 23,
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 Evelyn J. Mack at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–7381, or
through the internet at
(Evelyn.J.Mack@irs.gov).
sroberts on DSKD5P82C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Qualifying Advanced Energy
Project Credit
OMB Number: 1545–2151.
Notice Number: NOT 110859–09.
Abstract: This notice establishes the
qualifying advanced energy project
program (‘‘advanced energy program’’)
under § 48C(d) of the Internal Revenue
Code and announces an initial
allocation round of the qualifying
advanced energy project credit
(‘‘advanced energy credit’’) to qualifying
advanced energy projects under the
advanced energy program. A qualifying
advanced energy project re-equips,
expands, or establishes a manufacturing
facility for the production of certain
energy related property. A taxpayer
VerDate Nov<24>2008
21:23 Sep 21, 2009
Jkt 217001
must submit, for each qualifying
advanced energy project: (1) An
application for recommendation by the
DOE (‘‘application for DOE
recommendation’’), and (2) an
application for certification under
§ 48C(d)(2) by the Service (‘‘application
for § 48C certification’’). Both
applications may be submitted only
during the 2-year period beginning on
August 14, 2009. Certifications will be
issued and credits will be allocated to
projects in annual allocation rounds.
The initial allocation round will be
conducted in 2009–10, and If necessary,
additional allocation round in 2010–11.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This notice is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
1000.
Estimated Average Time per
Respondent: 110 hrs.
Estimated Total Annual Burden
Hours: 110,000 hrs.
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,
PO 00000
Frm 00131
Fmt 4703
Sfmt 4703
48351
maintenance, and purchase of services
to provide information.
Approved: September 16, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–22698 Filed 9–21–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2000–
35
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 Procedure 2000–35, Section
1445 Withholding Certificates.
DATES: Written comments should be
received on or before November 23,
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 Evelyn J. Mack at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–7381, or
through the internet at
(Evelyn.J.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Section 1445 Withholding
Certificates.
OMB Number: 1545–1697.
Revenue Procedure Number: Revenue
Procedure 2003–35.
Abstract: Revenue Procedure 2003–35
provides guidance concerning
applications for withholding certificates
under Code section 1445.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
E:\FR\FM\22SEN1.SGM
22SEN1
]]>Agencies
[Federal Register Volume 74, Number 182 (Tuesday, September 22, 2009)]
[Notices]
[Pages 48350-48351]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-22696]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-116050-99]
Proposed Collection; Comment Request for Regulation Project
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 an
existing final regulation, REG-116050-99, Stock Transfer Rules:
Carryover of Earnings and Taxes (Sec. 1.367(b)-1).
DATES: Written comments should be received on or before November 23,
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 regulation should be directed to Evelyn J. Mack, at (202)
622-7381, or at Internal Revenue Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the internet, at
Evelyn.J.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Stock Transfer Rules: Carryover of Earnings and Taxes.
OMB Number: 1545-1711.
Regulation Project Number: REG-116050-99.
Abstract: The final regulations relate to the carryover of certain
tax attributes, such as earnings and profits and foreign income tax
accounts, when two corporations combine in a section 367(b)
transaction.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 600.
Estimated Time per Respondent: 8 hours.
Estimated Total Annual Burden Hours: 1,800.
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 48351]]
Approved: September 16, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-22696 Filed 9-21-09; 8:45 am]
BILLING CODE 4830-01-P
