Proposed Collection; Comment Request for Revenue Procedure 2010-13, 5851-5852 [2010-2353]
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Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices
Affected Public: Business or other-forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 2
minutes.
Estimated Total Annual Reporting
Burden Hours: 100.
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 14, 2010.
R. Joe Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–2323 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
srobinson on DSKHWCL6B1PROD with NOTICES
Internal Revenue Service
Proposed Collection: Comment
Request for Notice 2006–83
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
VerDate Nov<24>2008
17:31 Feb 03, 2010
Jkt 220001
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
2006–83, Chapter 11 Bankruptcy Cases.
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 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: Chapter 11 Bankruptcy Cases.
OMB Number: 1545–2033.
Notice Number: Notice 2006–83.
Abstract: The IRS needs bankruptcy
estates and individual chapter 11
debtors to allocate post-petition income
and tax withholding between estate and
debtor. The IRS will use the information
in administering the internal revenue
laws. Respondents will be individual
debtors and their bankruptcy estates for
chapter 11 cases filed after October 16,
2005.
Current Actions: There are no changes
being made to the notice.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 3,000.
Estimated Time per Respondent/
Recordkeeper: 30 minutes.
Estimated Total Annual Burden
Hours: 1,500.
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
PO 00000
Frm 00096
Fmt 4703
Sfmt 4703
5851
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,
Supervisory Tax Analyst.
[FR Doc. 2010–2328 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2010–
13
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 2010–13, Section
469 Grouping activities.
DATES: Written comments should be
received on or before April 5, 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,
E:\FR\FM\04FEN1.SGM
04FEN1
srobinson on DSKHWCL6B1PROD with NOTICES
5852
Federal Register / Vol. 75, No. 23 / Thursday, February 4, 2010 / Notices
1111 Constitution Avenue, NW.,
Washington, DC 20224, or through the
Internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 469 Grouping activities.
OMB Number: 1545–2156.
Notice Number: Revenue Procedure
2010–13.
Abstract: This revenue procedure
requires taxpayers to report to the
Internal Revenue Service their
groupings and regroupings of activities
and the addition of specific activities
within their existing groupings of
activities for purposes of section 469 of
the Internal Revenue Code and § 1.469–
4 of the Income Tax Regulations.
Current Actions: Extension of
currently approved 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:
144,000.
Estimated Average Time per
Respondent: 16 mins.
Estimated Total Annual Burden
Hours: 39,000 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,
VerDate Nov<24>2008
17:31 Feb 03, 2010
Jkt 220001
maintenance, and purchase of services
to provide information.
Approved: January 27, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–2353 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–120200–97]
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–120200–
97 (TD 8775), Election Not to Apply
Look-Back Method in De Minimis Cases
(§ 1.460–6).
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 regulation 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.
Title:
Election Not to Apply Look-Back
Method in De Minimis Cases.
OMB Number: 1545–1572.
Regulation Project Number: REG–
120200–97.
Abstract: Under Internal Revenue
Code section 460(b)(6), a taxpayer may
elect not to apply the look-back method
to long-term contracts in de minimis
cases. The taxpayer is required under
the regulation to notify the IRS of its
election.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 12
min.
Estimated Total Annual Burden
Hours: 4,000.
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. Joe Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–2352 Filed 2–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1024
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
E:\FR\FM\04FEN1.SGM
04FEN1
]]>Agencies
[Federal Register Volume 75, Number 23 (Thursday, February 4, 2010)]
[Notices]
[Pages 5851-5852]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-2353]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2010-
13
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 2010-13, Section 469 Grouping activities.
DATES: Written comments should be received on or before April 5, 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,
[[Page 5852]]
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 469 Grouping activities.
OMB Number: 1545-2156.
Notice Number: Revenue Procedure 2010-13.
Abstract: This revenue procedure requires taxpayers to report to
the Internal Revenue Service their groupings and regroupings of
activities and the addition of specific activities within their
existing groupings of activities for purposes of section 469 of the
Internal Revenue Code and Sec. 1.469-4 of the Income Tax Regulations.
Current Actions: Extension of currently approved 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: 144,000.
Estimated Average Time per Respondent: 16 mins.
Estimated Total Annual Burden Hours: 39,000 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: January 27, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-2353 Filed 2-3-10; 8:45 am]
BILLING CODE 4830-01-P
