Proposed Collection; Comment Request for Regulation Project (TD 9286), 5871-5872 [2010-2325]
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Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices
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: January 15, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–2322 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–111835–99]
Proposed Collection; Comment
Request for Regulation Project
srobinson on DSKHWCL6B1PROD 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
VerDate Nov<24>2008
17:31 Feb 03, 2010
Jkt 220001
soliciting comments concerning an
existing final regulation, REG–111835–
99, Regulations Governing Practice
Before the Internal Revenue Service
(§§ 31.10.6, 31.10.29 and 31.10.30.
DATES: Written comments should be
received on or before April 5, 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 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: Regulations Governing Practice
Before the Internal Revenue Service.
OMB Number: 1545–1726.
Regulation Project Number: REG–
11183–00.
Abstract: These regulations affect
individuals who are eligible to practice
before the Internal Revenue Service.
These regulations also authorize the
Director of Practice to act upon
applications for enrollment to practice
before the Internal Revenue Service. The
Director of Practice will use certain
information to ensure that: (1) Enrolled
agents properly complete continuing
education requirements to obtain
renewal; (2) practitioners properly
obtain consent of taxpayers before
representing conflicting interests; (3)
practitioners do not use e-commerce to
make misleading solicitations.
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:
56,000.
Estimated Time per Respondent: 53
minutes.
Estimated Total Annual Burden
Hours: 50,000.
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
PO 00000
Frm 00116
Fmt 4703
Sfmt 4703
5871
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: January 14, 2010.
R. Joseph Durbala,
Supervisory Program Analyst.
[FR Doc. 2010–2320 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project (TD
9286)
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
temporary regulations (TD 9286),
Railroad Track Maintenance Credit.
DATES: Written comments should be
received on or before April 5, 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.
E:\FR\FM\04FEN1.SGM
04FEN1
5872
Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Allan.M.Hopkins@irs.gov.
srobinson on DSKHWCL6B1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Railroad Track Maintenance
Credit.
OMB Number: 1545–2031.
Regulation Project Number: TD 9286.
Abstract: This temporary regulation
provides rules for claiming the railroad
track maintenance credit under section
45G of the Internal Revenue Code for
qualified track maintenance
expenditures paid or incurred by a Class
II or Class III railroad and other eligible
taxpayers. The temporary regulation
provides the time and manner for a
taxpayer to submit certain information
to claim this credit.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
550.
Estimated Time per Respondent: 2.5
hours.
Estimated Total Annual Burden
Hours: 1,375.
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
VerDate Nov<24>2008
17:31 Feb 03, 2010
Jkt 220001
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: January 7, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–2325 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–125638–01]
Proposed Collection; Comment
Request for Deduction Guidance and
Capitalization Expenditures
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 regulation, REG–125638–01
(Final), (TD 9107) Guidance Regarding
Deduction and Capitalization of
Expenditures.
DATES: Written comments should be
received on or before April 5, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joe 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 Elaine Christophe, (202)
622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Elaine.H.Christophe@irs.gov.
Regulation Project Number: REG–
125638–01.
Abstract: The information required to
be retained by taxpayers will constitute
sufficient documentation for purposes
of substantiating a deduction. The
information will be used by the agency
on audit to determine the taxpayer’s
entitlement to a deduction. The
respondents include taxpayers who
engage in certain transactions involving
the acquisition of a trade or business or
an ownership interest in a legal entity.
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 institutions.
Estimated Number of Respondents:
3,000.
Estimated Total Burden Hours: 3,000.
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.
SUPPLEMENTARY INFORMATION:
Title: Guidance Regarding Deduction
and Capitalization of Expenditures.
OMB Number: 1545–1870.
Approved: January 15, 2010.
R. Joe Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–2326 Filed 2–3–10; 8:45 am]
PO 00000
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Fmt 4703
Sfmt 9990
BILLING CODE 4830–01–P
E:\FR\FM\04FEN1.SGM
04FEN1
]]>Agencies
[Federal Register Volume 75, Number 23 (Thursday, February 4, 2010)]
[Notices]
[Pages 5871-5872]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-2325]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project (TD
9286)
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
temporary regulations (TD 9286), Railroad Track Maintenance Credit.
DATES: Written comments should be received on or before April 5, 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.
[[Page 5872]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Allan
Hopkins, (202) 622-6665, at 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: Railroad Track Maintenance Credit.
OMB Number: 1545-2031.
Regulation Project Number: TD 9286.
Abstract: This temporary regulation provides rules for claiming the
railroad track maintenance credit under section 45G of the Internal
Revenue Code for qualified track maintenance expenditures paid or
incurred by a Class II or Class III railroad and other eligible
taxpayers. The temporary regulation provides the time and manner for a
taxpayer to submit certain information to claim this credit.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 550.
Estimated Time per Respondent: 2.5 hours.
Estimated Total Annual Burden Hours: 1,375.
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: January 7, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-2325 Filed 2-3-10; 8:45 am]
BILLING CODE 4830-01-P
