Proposed Collection; Comment Request for Form 706-QDT, 11995-11996 [2010-5430]
Download as PDF
Federal Register / Vol. 75, No. 48 / Friday, March 12, 2010 / Notices
Approved: March 2, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–5324 Filed 3–11–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–236–81; T.D. 8251]
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–236–81 (TD
8251), Credit for Increasing Research
Activity (§ 1.41–8(d)).
DATES: Written comments should be
received on or before May 11, 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 Joel P. Goldberger at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 927–9368, or
through the Internet at
Joel.P.Goldberger@irs.gov.
srobinson on DSKHWCL6B1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Credit for Increasing Research
Activity.
OMB Number: 1545–0732.
Regulation Project Number: LR–236–
81. T.D. 8251.
Abstract: This regulation provides
rules for the credit for increasing
research activities. Internal Revenue
Code section 41(f) provides that
commonly controlled groups of
taxpayers shall compute the credit as if
they are single taxpayer. The credit
allowed to a member of the group is a
portion of the group’s credit. Section
1.41–8(d) of the regulation permits a
corporation that is a member of more
VerDate Nov<24>2008
17:18 Mar 11, 2010
Jkt 220001
than one group to designate which
controlled group they will be aggregated
with the purposes of Code section 41(f).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
250.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 63.
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: February 24, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–5404 Filed 3–11–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00162
Fmt 4703
Sfmt 4703
11995
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 706–QDT
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
706–QDT, U.S. Estate Tax Return for
Qualified Domestic Trusts.
DATES: Written comments should be
received on or before May 11, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Internal Revenue Service, R. Joseph
Durbala at 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 Internal Revenue
Service, Joel P. Goldberger, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 927–
9364, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Estate Tax Return for
Qualified Domestic Trusts.
OMB Number: 1545–1212.
Form Number: 706–QDT.
Abstract: Form 706–QDT is used by
the trustee or the designated filer to
compute and report the Federal estate
tax imposed on qualified domestic
trusts by Internal Revenue Code section
2056A. The IRS uses the information to
enforce this tax and to verify that the tax
has been properly computed.
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: Individuals or
households and business or other forprofit organizations.
Estimated Number of Respondents:
80.
Estimated Time per Respondent: 4
hours, 28 minutes.
Estimated Total Annual Burden
Hours: 357.
E:\FR\FM\12MRN1.SGM
12MRN1
11996
Federal Register / Vol. 75, No. 48 / Friday, March 12, 2010 / Notices
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: February 22, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–5430 Filed 3–11–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–103330–97] (TD 8839)
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,
VerDate Nov<24>2008
17:18 Mar 11, 2010
Jkt 220001
Public Law 104–13(44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, REG–103330–
97 (TD 8839), IRS Adoption Taxpayer
Identification Numbers (§ 301.6109–3).
DATES: Written comments should be
received on or before May 11, 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 Joel P. Goldberger at (202)
927–9368, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: IRS Adoption Taxpayer
Identification Numbers.
OMB Number: 1545–1564.
Regulation Project Number: REG–
103330–97. (TD 8839)
Abstract: The regulations provide
rules for obtaining IRS adoption
taxpayer identification numbers
(ATINs), which are used to identify
children placed for adoption. To obtain
an ATIN, a prospective adoptive parent
must file Form W–7A. The regulations
assist prospective adoptive parents in
claiming tax benefits with respect to
these children.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
The burden for the collection of
information is reflected in the burden
for Form W–7A.
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
PO 00000
Frm 00163
Fmt 4703
Sfmt 4703
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,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–5415 Filed 3–11–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–27–91; T.D. 8442]
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, PS–27–91 (TD
8442), Procedural Rules for Excise Taxes
Currently Reportable on Form 720
(§§ 40.6302(c)–3(b)(2)(ii), 40.6302(c)–
3(b)(2)(iii), and 40.6302(c)–3(e).
DATES: Written comments should be
received on or before May 11, 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 Joel Goldberger at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 927–9368, or
E:\FR\FM\12MRN1.SGM
12MRN1
Agencies
[Federal Register Volume 75, Number 48 (Friday, March 12, 2010)]
[Notices]
[Pages 11995-11996]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-5430]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 706-QDT
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 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts.
DATES: Written comments should be received on or before May 11, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments to Internal Revenue Service, R.
Joseph Durbala at 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 Internal
Revenue Service, Joel P. Goldberger, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or at (202) 927-9364, or through the
Internet at Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Estate Tax Return for Qualified Domestic Trusts.
OMB Number: 1545-1212.
Form Number: 706-QDT.
Abstract: Form 706-QDT is used by the trustee or the designated
filer to compute and report the Federal estate tax imposed on qualified
domestic trusts by Internal Revenue Code section 2056A. The IRS uses
the information to enforce this tax and to verify that the tax has been
properly computed.
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: Individuals or households and business or other
for-profit organizations.
Estimated Number of Respondents: 80.
Estimated Time per Respondent: 4 hours, 28 minutes.
Estimated Total Annual Burden Hours: 357.
[[Page 11996]]
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: February 22, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-5430 Filed 3-11-10; 8:45 am]
BILLING CODE 4830-01-P