Proposed Collection; Comment Request for Revenue Procedure 2000-37 (Modified by Revenue Procedure 2004-51), 49912-49913 [E9-23394]
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49912
Federal Register / Vol. 74, No. 187 / Tuesday, September 29, 2009 / Notices
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: September 16, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–23397 Filed 9–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for ADA Accommodations
Request Packet
jlentini on DSKJ8SOYB1PROD 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 the
ADA Accommodations Packet.
DATES: Written comments should be
received on or before November 30,
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 packet should be directed
to Allan Hopkins, at (202) 622–6665, or
at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or through the
Internet, at Allan.M.Hopkins@irs.gov.
VerDate Nov<24>2008
16:18 Sep 28, 2009
Jkt 217001
SUPPLEMENTARY INFORMATION:
DEPARTMENT OF THE TREASURY
Title: ADA Accommodations Request
Packet.
OMB Number: 1545–2027.
Abstract: Information is collected so
that ADA applicants may receive
reasonable accommodation, as needed,
to take the Special Enrollment
Examination.
Current Actions: There are no changes
being made to the packet at this time.
Type of Review: This is an extension
of a previously approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
300.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 300.
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: September 22, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–23395 Filed 9–28–09; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00065
Fmt 4703
Sfmt 4703
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2000–
37 (Modified by Revenue Procedure
2004–51)
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 2000–37; Reverse
Like-Kind Exchanges (modified by
Revenue Procedure 2004–51).
DATES: Written comments should be
received on or before November 30,
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 revenue procedure should be
directed to Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reverse Like-Kind Exchanges.
OMB Number: 1545–1701.
Revenue Procedure Number: Revenue
Procedure 2000–37 (modified by RP
2004–51).
Abstract: Revenue Procedure 2000–37
provides a safe harbor for reverse likekind exchanges in which a transaction
using a ‘‘qualified exchange
accommodation arrangement’’ will
qualify for non-recognition treatment
under section 1031 of the Internal
Revenue Code. Revenue Procedure
2004–51 modifies sections 1 and 4 of
Rev. Proc. 2000–37, 2000–2 C.B. 308, to
provide that Rev. Proc. 2000–37 does
not apply if the taxpayer owns the
property intended to qualify as
replacement property before initiating a
qualified exchange accommodation
arrangement (QEAA).
E:\FR\FM\29SEN1.SGM
29SEN1
Federal Register / Vol. 74, No. 187 / Tuesday, September 29, 2009 / Notices
jlentini on DSKJ8SOYB1PROD with NOTICES
Current Actions: There are no changes
being made to burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and farms.
Estimated Number of Respondents:
1,600.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 3,200.
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: September 22, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–23394 Filed 9–28–09; 8:45 am]
BILLING CODE 4830–01–P
VerDate Nov<24>2008
16:18 Sep 28, 2009
Jkt 217001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–130477–00: REG–130481–00; (TD
8987)]
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–130477–
00; REG–130481–00 (TD 8987) Required
Distributions From Retirement Plans
(§§ 1.401(a)(9)-1 and 1.401(a)(9)-4).
DATES: Written comments should be
received on or before November 30,
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 Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Required Distributions From
Retirement Plans.
OMB Number: 1545–1573.
Regulation Project Number: REG–
130477–00 and REG–130481–00 (8987).
Abstract: This regulation permits a
taxpayer to name a trust as the
beneficiary of the employee’s benefit
under a retirement plan and use the life
expectancies of the beneficiaries of the
trust to determine the required
minimum distribution, if certain
conditions are satisfied.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,000.
PO 00000
Frm 00066
Fmt 4703
Sfmt 4703
49913
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 333.
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: September 22, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–23393 Filed 9–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 9117
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
E:\FR\FM\29SEN1.SGM
29SEN1
]]>Agencies
[Federal Register Volume 74, Number 187 (Tuesday, September 29, 2009)]
[Notices]
[Pages 49912-49913]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-23394]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2000-
37 (Modified by Revenue Procedure 2004-51)
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 2000-37; Reverse Like-Kind Exchanges (modified by
Revenue Procedure 2004-51).
DATES: Written comments should be received on or before November 30,
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 revenue procedure should be directed to Allan Hopkins at
Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reverse Like-Kind Exchanges.
OMB Number: 1545-1701.
Revenue Procedure Number: Revenue Procedure 2000-37 (modified by RP
2004-51).
Abstract: Revenue Procedure 2000-37 provides a safe harbor for
reverse like-kind exchanges in which a transaction using a ``qualified
exchange accommodation arrangement'' will qualify for non-recognition
treatment under section 1031 of the Internal Revenue Code. Revenue
Procedure 2004-51 modifies sections 1 and 4 of Rev. Proc. 2000-37,
2000-2 C.B. 308, to provide that Rev. Proc. 2000-37 does not apply if
the taxpayer owns the property intended to qualify as replacement
property before initiating a qualified exchange accommodation
arrangement (QEAA).
[[Page 49913]]
Current Actions: There are no changes being made to burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and farms.
Estimated Number of Respondents: 1,600.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 3,200.
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: September 22, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-23394 Filed 9-28-09; 8:45 am]
BILLING CODE 4830-01-P
