Proposed Collection; Comment Request for Form 1128, 10024-10025 [2010-4460]
Download as PDF
<![CDATA[
10024
Federal Register / Vol. 75, No. 42 / Thursday, March 4, 2010 / Notices
(Form 8610), Carryover Allocation of
Low-Income Housing Credit.
DATES: Written comments should be
received on or before May 3, 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 forms and instructions
should be directed to Allan Hopkins, at
(202) 622–6665, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Allan.M.Hopkins@irs.gov.
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Form 8610, Annual Low-Income
Housing Credit Agencies Report, and
Schedule A (Form 8610), Carryover
Allocation of Low-Income Housing
Credit.
OMB Number: 1545–0990.
Form Number: Form 8610 and
Schedule A (Form 8610).
Abstract: State housing credit
agencies (Agencies) are required by
Code section 42(l)(3) to report annually
the amount of low-income housing
credits that they allocated to qualified
buildings during the year. Agencies
report the amount allocated to the
building owners and to the IRS in Part
I of Form 8609. Carryover allocations
are reported to the Agencies in
carryover allocation documents. The
Agencies report the carryover
allocations to the IRS on Schedule A
(Form 8610). Form 8610 is a transmittal
and reconciliation document for Forms
8609, Schedule A (Form 8610), binding
agreements, and election statements.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments.
Estimated Number of Respondents:
53.
Estimated Time per Respondent: 105
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 5,599.
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
VerDate Nov<24>2008
16:39 Mar 03, 2010
Jkt 220001
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: February 22, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–4462 Filed 3–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1128
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
1128, Application to Adopt, Change, or
Retain a Tax Year.
DATES: Written comments should be
received on or before May 3, 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
PO 00000
Frm 00158
Fmt 4703
Sfmt 4703
copies of the form and instructions
should be directed to Allan Hopkins, at
(202) 622–6665, or 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: Application to Adopt, Change,
or Retain a Tax Year.
OMB Number: 1545–0134.
Form Number: 1128.
Abstract: Section 442 of the Internal
Revenue Code requires that a change in
a taxpayer’s annual accounting period
be approved by the Secretary. Under
regulation section 1.442–1(b), a taxpayer
must file Form 1128 to secure prior
approval unless the taxpayer can
automatically make the change. The IRS
uses the information on the form to
determine whether the application
should be approved.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, Individuals, Notfor-profit institutions, and Farms.
Estimated Number of Respondents:
9,788.
Estimated Time Per Respondent: 23
hours, 43 minutes.
Estimated Total Annual Burden
Hours: 232,066.
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
E:\FR\FM\04MRN1.SGM
04MRN1
Federal Register / Vol. 75, No. 42 / Thursday, March 4, 2010 / Notices
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 29, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–4460 Filed 3–3–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–200–76]
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, LR–200–76
(T.D. 8069), Qualified Conservation
Contributions (§ 1.170A–14).
DATES: Written comments should be
received on or before May 3, 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 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.
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Qualified Conservation
Contributions.
OMB Number: 1545–0763.
Regulation Project Number: LR–200–
76.
Abstract: Internal Revenue Code
section 170(h) describes situations in
which a taxpayer is entitled to a
VerDate Nov<24>2008
16:39 Mar 03, 2010
Jkt 220001
deduction for a charitable contribution
for conservation purposes of a partial
interest in real property. This regulation
requires a taxpayer claiming a
deduction to maintain records of (1) the
fair market value of the underlying
property before and after the donation
and (2) the conservation purpose of the
donation.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and Federal, State, local or tribal
governments.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 1
hour 15 minutes.
Estimated Total Annual Burden
Hours: 1,250.
The following paragraph applies to all
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: February 22, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010–4473 Filed 3–3–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00159
Fmt 4703
Sfmt 4703
10025
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8038, 8038–G, and
8038–GC
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
8038, Information Return for TaxExempt Private Activity Bond Issues,
Form 8038–G, Information Return for
Tax-Exempt Governmental Obligation,
and Form 8038–GC, Information Return
for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment
Sales.
DATES: Written comments should be
received on or before May 3, 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 forms and instructions
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: Information Return for TaxExempt Private Activity Bond Issues
(Form 8038), Information Return for
Tax-Exempt Governmental Obligation
(Form 8038–G), and Information Return
for Small Tax-Exempt Governmental
Bond Issues, Leases, and Installment
Sales (Form 8038–GC).
OMB Number: 1545–0720.
Form Number: 8038, 8038–G, and
8038–GC.
Abstract: Issuers of state or local
bonds must comply with certain
information reporting requirements
contained in Internal Revenue Code
section 149 to qualify for tax exemption.
The information must be reported by the
issuers about bonds issued by them
E:\FR\FM\04MRN1.SGM
04MRN1
]]>Agencies
[Federal Register Volume 75, Number 42 (Thursday, March 4, 2010)]
[Notices]
[Pages 10024-10025]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-4460]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1128
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 1128, Application to Adopt, Change, or Retain a Tax Year.
DATES: Written comments should be received on or before May 3, 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 form and instructions should be directed to Allan
Hopkins, at (202) 622-6665, or 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: Application to Adopt, Change, or Retain a Tax Year.
OMB Number: 1545-0134.
Form Number: 1128.
Abstract: Section 442 of the Internal Revenue Code requires that a
change in a taxpayer's annual accounting period be approved by the
Secretary. Under regulation section 1.442-1(b), a taxpayer must file
Form 1128 to secure prior approval unless the taxpayer can
automatically make the change. The IRS uses the information on the form
to determine whether the application should be approved.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
Individuals, Not-for-profit institutions, and Farms.
Estimated Number of Respondents: 9,788.
Estimated Time Per Respondent: 23 hours, 43 minutes.
Estimated Total Annual Burden Hours: 232,066.
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
[[Page 10025]]
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 29, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-4460 Filed 3-3-10; 8:45 am]
BILLING CODE 4830-01-P
