Proposed Collection; Comment Request for Notice 2006-107, 21149-21150 [2010-9230]
Download as PDF
Federal Register / Vol. 75, No. 77 / Thursday, April 22, 2010 / Notices
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: April 15, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–9228 Filed 4–21–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2006–
54
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
soliciting comments concerning
Revenue Procedure 2006–54,
Procedures for Requesting Competent
Authority Assistance Under Tax
Treaties.
DATES: Written comments should be
received on or before June 21, 2010 to
be assured of consideration.
VerDate Nov<24>2008
18:25 Apr 21, 2010
Jkt 220001
Direct all written comments
to Steve Bronson, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of revenue procedures 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: Procedures for Requesting
Competent Authority Assistance Under
Tax Treaties.
OMB Number: 1545–2044.
Revenue Procedure Number: Rev.
Proc. 2006–54.
Abstract: Taxpayers who believe that
the actions of the United States, a treaty
country, or both, result or will result in
taxation that is contrary to the
provisions of an applicable tax treaty are
required to submit the requested
information in order to receive
assistance from the IRS official acting as
the U.S. competent authority. The
information is used to assist the
taxpayer in reaching a mutual
agreement with the IRS and the
appropriate foreign competent
authority.
Current Actions: There are no changes
being made to the revenue procedures at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations.
Estimated Number of Respondents:
300.
Estimated Time per Respondent: 30
hours.
Estimated Total Annual Burden
Hours: 9,000.
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.
ADDRESSES:
PO 00000
Frm 00173
Fmt 4703
Sfmt 4703
21149
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: April 15, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–9229 Filed 4–21–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–107
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 Notice
2006–107, Diversification Requirements
for Qualified Defined Contribution
Plans Holding Publicly Traded
Employer Securities.
DATES: Written comments should be
received on or before June 21, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Steve Bronson, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure 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
E:\FR\FM\22APN1.SGM
22APN1
21150
Federal Register / Vol. 75, No. 77 / Thursday, April 22, 2010 / Notices
through the Internet at
Allan.M.Hopkins@irs.gov.
srobinson on DSKHWCL6B1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Diversification Requirements for
Qualified Defined Contribution Plans
Holding Publicly Traded Employer
Securities.
OMB Number: 1545–2049.
Revenue Procedure Number: Notice
2006–107.
Abstract: This notice provides
transitional guidance on § 401(a)(35) of
the Internal Revenue Code, added by
section 901 of the Pension Protection
Act of 2006, Public Law 109–280, 120
Stat. 780 (PPA ’06), which provides
diversification rights with respect to
publicly traded employer securities held
by a defined contribution plan. This
notice also states that Treasury and the
Service expect to issue regulations
under § 401(a)(35) that incorporate the
transitional relief in this notice and
requests comments on the transitional
guidance in this notice and on the
topics that need to be addressed in the
regulations.
Current Actions: There are no changes
being made to the Notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business and other
for-profit.
Estimated Number of Respondents:
10,300.
Estimated Time per Respondent: 45
minutes.
Estimated Total Annual Burden
Hours: 7,725.
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
VerDate Nov<24>2008
18:25 Apr 21, 2010
Jkt 220001
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: April 15, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–9230 Filed 4–21–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2006–
50
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 2006–50, Expenses
Paid by Certain Whaling Captains in
Support of Native Alaskan Subsistence
Whaling.
DATES: Written comments should be
received on or before June 21, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Steve Bronson, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure 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: Expenses Paid by Certain
Whaling Captains in Support of Native
Alaskan Subsistence Whaling.
OMB Number: 1545–2041.
PO 00000
Frm 00174
Fmt 4703
Sfmt 4703
Revenue Procedure Number: Revenue
Procedure 2006–50.
Abstract: This revenue procedure
provides the procedures under which
the whaling expenses of an individual
recognized by the Alaska Eskimo
Whaling Commission (AEWC) as a
whaling captain charged with the
responsibility of maintaining and
carrying out sanctioned whaling
activities are substantiated for purposes
of Internal Revenue Code § 170(n), as
enacted by the American Jobs Creation
Act of 2004 and effective for whaling
expenses incurred after December 31,
2004. Public Law No. 109–357, § 335.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
24.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 48.
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.
E:\FR\FM\22APN1.SGM
22APN1
Agencies
[Federal Register Volume 75, Number 77 (Thursday, April 22, 2010)]
[Notices]
[Pages 21149-21150]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-9230]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2006-107
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
Notice 2006-107, Diversification Requirements for Qualified Defined
Contribution Plans Holding Publicly Traded Employer Securities.
DATES: Written comments should be received on or before June 21, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to Steve Bronson, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure 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
[[Page 21150]]
through the Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Diversification Requirements for Qualified Defined
Contribution Plans Holding Publicly Traded Employer Securities.
OMB Number: 1545-2049.
Revenue Procedure Number: Notice 2006-107.
Abstract: This notice provides transitional guidance on Sec.
401(a)(35) of the Internal Revenue Code, added by section 901 of the
Pension Protection Act of 2006, Public Law 109-280, 120 Stat. 780 (PPA
'06), which provides diversification rights with respect to publicly
traded employer securities held by a defined contribution plan. This
notice also states that Treasury and the Service expect to issue
regulations under Sec. 401(a)(35) that incorporate the transitional
relief in this notice and requests comments on the transitional
guidance in this notice and on the topics that need to be addressed in
the regulations.
Current Actions: There are no changes being made to the Notice at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business and other for-profit.
Estimated Number of Respondents: 10,300.
Estimated Time per Respondent: 45 minutes.
Estimated Total Annual Burden Hours: 7,725.
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: April 15, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-9230 Filed 4-21-10; 8:45 am]
BILLING CODE 4830-01-P