Proposed Collection; Comment Request for Regulation Project, 60029 [E9-27769]
Download as PDF
<![CDATA[
erowe on DSK5CLS3C1PROD with NOTICES
Federal Register / Vol. 74, No. 222 / Thursday, November 19, 2009 / Notices
Washington, DC 20224, or through the
Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Public Inspection of Exempt
Organization Returns.
OMB Number: 1545–0742.
Regulation Project Number: EE–111–
80.
Abstract: Internal Revenue Code
section 6104(b) authorizes the IRS to
make available to the public the returns
required to be filed by exempt
organizations. The information
requested in section 301.6104(b)–1(b)(4)
of this regulation is necessary in order
for the IRS not to disclose confidential
business information furnished by
businesses which contribute to exempt
black lung trusts.
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:
22.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 22.
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,
VerDate Nov<24>2008
15:22 Nov 18, 2009
Jkt 220001
maintenance, and purchase of services
to provide information.
Approved: November 5, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. E9–27770 Filed 11–18–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–178–78]
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, EE–178–78 (TD
7898), Employers’ Qualified Educational
Assistance Programs (Section 1.127–2).
DATES: Written comments should be
received on or before January 19, 2010
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 Allan Hopkins at (202) 622–
6665, 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: Employers’ Qualified
Educational Assistance Programs.
OMB Number: 1545–0768.
Regulation Project Number: EE–178–
78.
Abstract: Internal Revenue Code
section 127(a) provides that the gross
income of an employee does not include
amounts paid or expenses incurred by
an employer if furnished to the
employee pursuant to a qualified
educational assistance program. This
regulation requires that a qualified
educational assistance program must be
a separate written plan of the employer
PO 00000
Frm 00072
Fmt 4703
Sfmt 4703
60029
and that employees must be notified of
the availability and terms of the
program. Also, substantiation may be
required to verify that employees are
entitled to exclude from their gross
income amounts paid or expenses
incurred by the employer.
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, and individuals or
households.
Estimated Number of Respondents:
5,200.
Estimated Time per Respondent: 7
minutes.
Estimated Total Annual Burden
Hours: 615.
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: November 5, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. E9–27769 Filed 11–18–09; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\19NON1.SGM
19NON1
]]>Agencies
[Federal Register Volume 74, Number 222 (Thursday, November 19, 2009)]
[Notices]
[Page 60029]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-27769]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE-178-78]
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, EE-178-78 (TD 7898), Employers' Qualified
Educational Assistance Programs (Section 1.127-2).
DATES: Written comments should be received on or before January 19,
2010 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 Allan Hopkins at (202)
622-6665, 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: Employers' Qualified Educational Assistance Programs.
OMB Number: 1545-0768.
Regulation Project Number: EE-178-78.
Abstract: Internal Revenue Code section 127(a) provides that the
gross income of an employee does not include amounts paid or expenses
incurred by an employer if furnished to the employee pursuant to a
qualified educational assistance program. This regulation requires that
a qualified educational assistance program must be a separate written
plan of the employer and that employees must be notified of the
availability and terms of the program. Also, substantiation may be
required to verify that employees are entitled to exclude from their
gross income amounts paid or expenses incurred by the employer.
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, and
individuals or households.
Estimated Number of Respondents: 5,200.
Estimated Time per Respondent: 7 minutes.
Estimated Total Annual Burden Hours: 615.
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: November 5, 2009.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. E9-27769 Filed 11-18-09; 8:45 am]
BILLING CODE 4830-01-P
