Proposed Collection; Comment Request for Regulation Project, 55898 [E9-26014]
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55898
Federal Register / Vol. 74, No. 208 / Thursday, October 29, 2009 / Notices
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: October 21, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9–26013 Filed 10–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–46–94]
Proposed Collection; Comment
Request for Regulation Project
dcolon on DSK2BSOYB1PROD 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 an
existing final regulation, CO–46–94 (TD
8594), Losses on Small Business Stock
(§ 1.244(e)–1.
DATES: Written comments should be
received on or before December 28, 2009
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6242, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to R. Joseph Durbala, at (202)
622–3634, or at Internal Revenue
VerDate Nov<24>2008
15:20 Oct 28, 2009
Jkt 220001
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Losses on Small Business Stock.
OMB Number: 1545–1447.
Regulation Project Number: CO–46–
94.
Abstract: Section 1.1244(e)–1(b) of the
regulation requires that a taxpayer
claiming an ordinary loss with respect
to section 1244 stock must have records
sufficient to establish that the taxpayer
satisfies the requirements of section
1244 and is entitled to the loss. The
records are necessary to enable the
Service examiner to verify that the stock
qualifies as section 1244 stock and to
determine whether the taxpayer is
entitled to the loss.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 2,000.
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.
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
PO 00000
Frm 00095
Fmt 4703
Sfmt 4703
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: October 21, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9–26014 Filed 10–28–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Fiscal Service
Surety Companies Acceptable on
Federal Bonds: Amendment—
Employers Insurance Company of
Wausau, Liberty Mutual Fire Insurance
Company, Liberty Mutual Insurance
Company, Peerless Insurance
Company
AGENCY: Financial Management Service,
Fiscal Service, Department of the
Treasury.
ACTION: Notice.
SUMMARY: This is Supplement No. 4 to
the Treasury Department Circular 570,
2009 Revision, published July 1, 2009,
at 74 FR 31536.
FOR FURTHER INFORMATION CONTACT:
Surety Bond Branch at (202) 874–6850.
SUPPLEMENTARY INFORMATION: The
underwriting limitations for the
following companies have been
amended:
Employers Insurance Company of
Wausau (NAIC # 21458), which was
listed in the Treasury Department
Circular 570, published on July 1, 2009,
is hereby amended to read $75,367,000.
Liberty Mutual Fire Insurance
Company (NAIC # 23035), which was
listed in the Treasury Department
Circular 570, published on July 1, 2009,
is hereby amended to read $82,527,000.
Liberty Mutual Insurance Company
(NAIC # 23043), which was listed in the
Treasury Department Circular 570,
published on July 1, 2009, is hereby
amended to read $663,431,000.
Peerless Insurance Company (NAIC #
24198), which was listed in the
Treasury Department Circular 570,
published on July 1, 2009, is hereby
amended to read $193,624,000.
Federal bond-approving officers
should annotate their reference copies
of the Treasury Department Circular 570
(‘‘Circular’’), 2009 Revision, to reflect
this change.
The Circular may be viewed and
downloaded through the Internet at
https://www.fms.treas.gov/c570.
E:\FR\FM\29OCN1.SGM
29OCN1
]]>Agencies
[Federal Register Volume 74, Number 208 (Thursday, October 29, 2009)]
[Notices]
[Page 55898]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-26014]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-46-94]
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, CO-46-94 (TD 8594), Losses on Small Business
Stock (Sec. 1.244(e)-1.
DATES: Written comments should be received on or before December 28,
2009 to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6242, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to R. Joseph Durbala, at
(202) 622-3634, or at Internal Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Losses on Small Business Stock.
OMB Number: 1545-1447.
Regulation Project Number: CO-46-94.
Abstract: Section 1.1244(e)-1(b) of the regulation requires that a
taxpayer claiming an ordinary loss with respect to section 1244 stock
must have records sufficient to establish that the taxpayer satisfies
the requirements of section 1244 and is entitled to the loss. The
records are necessary to enable the Service examiner to verify that the
stock qualifies as section 1244 stock and to determine whether the
taxpayer is entitled to the loss.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 10,000.
Estimated Time per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 2,000.
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.
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: October 21, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9-26014 Filed 10-28-09; 8:45 am]
BILLING CODE 4830-01-P
