Proposed Collection; Comment Request for Notice 2009-83, 57394 [E9-26647]
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57394
Federal Register / Vol. 74, No. 213 / Thursday, November 5, 2009 / Notices
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 15, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–26646 Filed 11–4–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–83
erowe on DSK5CLS3C1PROD 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 Notice
2009–83, Credit for Carbon Dioxide
Sequestration under Section 45Q.
DATES: Written comments should be
received on or before January 4, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6242, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of notice 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: Credit for Carbon Dioxide
Sequestration under Section 45Q.
OMB Number: 1545–2153.
Notice Number: Notice 2009–83
(NOT–151370–08).
Abstract: The proposed notice sets
forth interim guidance, pending the
issuance of regulations, relating to the
VerDate Nov<24>2008
14:57 Nov 04, 2009
Jkt 220001
credit for carbon dioxide sequestration
(CO2 sequestration credit) under § 45Q
of the Internal Revenue Code.
Current Actions: This is a new
collection. There are no changes being
made to the notice at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business and forprofit.
Estimated Number of Respondents:
30.
Estimated Average Time per
Respondent: 6 hrs.
Estimated Total Annual Burden
Hours: 180 hrs.
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 29, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9–26647 Filed 11–4–09; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8869
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
8869, Qualified Subchapter S
Subsidiary Election.
DATES: Written comments should be
received on or before January 4, 2010 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 form and instructions
should be directed to R. Joseph Durbala,
(202) 622–3634, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Qualified Subchapter S
Subsidiary Election.
OMB Number: 1545–1700.
Form Number: 8869.
Abstract: Effective for tax years
beginning after December 31, 1996,
Internal Revenue Code section
1361(b)(3) allows an S corporation to
own a corporate subsidiary, but only if
it is wholly owned. To do so, the parent
S corporation must elect to treat the
wholly owned subsidiary as a qualified
subchapter S subsidiary (QSub). Form
8869 is used to make this election.
Current Actions: There are no changes
being made to the form at this time.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
5,000.
Estimated Time per Respondent: 8
hrs., 9 mins.
Estimated Total Annual Burden
Hours: 40,750.
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
E:\FR\FM\05NON1.SGM
05NON1
Agencies
[Federal Register Volume 74, Number 213 (Thursday, November 5, 2009)]
[Notices]
[Page 57394]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-26647]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2009-83
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 2009-83, Credit for Carbon Dioxide Sequestration under Section
45Q.
DATES: Written comments should be received on or before January 4, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal
Revenue Service, room 6242, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of notice 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: Credit for Carbon Dioxide Sequestration under Section 45Q.
OMB Number: 1545-2153.
Notice Number: Notice 2009-83 (NOT-151370-08).
Abstract: The proposed notice sets forth interim guidance, pending
the issuance of regulations, relating to the credit for carbon dioxide
sequestration (CO2 sequestration credit) under Sec. 45Q of
the Internal Revenue Code.
Current Actions: This is a new collection. There are no changes
being made to the notice at this time.
Type of Review: Extension of currently approved collection.
Affected Public: Business and for-profit.
Estimated Number of Respondents: 30.
Estimated Average Time per Respondent: 6 hrs.
Estimated Total Annual Burden Hours: 180 hrs.
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 29, 2009.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. E9-26647 Filed 11-4-09; 8:45 am]
BILLING CODE 4830-01-P