Proposed Collection; Comment Request for Notice 2006-109, 28329-28330 [2010-12036]
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Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 10,000.
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.
Approved: April 22, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–12042 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–260–82]
Proposed Collection; Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
VerDate Mar<15>2010
18:37 May 19, 2010
Jkt 220001
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–260–82 (TD
8449), Election, Revocation,
Termination, and Tax Effect of
Subchapter S Status (§§ 1.1362–1
through 1.1362–7).
DATES: Written comments should be
received on or before July 19, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, 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 (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: Election, Revocation,
Termination, and Tax Effect of
Subchapter S Status.
OMB Number: 1545–1308.
Regulation Project Number: PS–260–
82.
Abstract: Section 1362 of the Internal
Revenue Code provides for the election,
termination, and tax effect of subchapter
S status. Sections 1.1362–1 through
1.1362–7 of this regulation provides the
specific procedures and requirements
necessary to implement Code section
1362, including the filing of various
elections and statements with the
Internal Revenue Service.
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, and farms.
Estimated Number of Respondents:
133.
Estimated Time per Respondent: 2
hours, 25 minutes.
Estimated Total Annual Burden
Hours: 322.
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.
PO 00000
Frm 00100
Fmt 4703
Sfmt 4703
28329
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 22, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–12041 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–109
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
2006–109, Interim Guidance Regarding
Supporting Organizations and Donor
Advised Funds.
DATES: Written comments should be
received on or before July 19, 2010 to be
assured of consideration.
E:\FR\FM\20MYN1.SGM
20MYN1
28330
Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices
Direct all written comments
to Gerald Shields, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of notice should be directed to
Joel 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: Interim Guidance Regarding
Supporting Organizations and Donor
Advised Funds.
OMB Number: 1545–2050.
Notice Number: Notice 2006–109.
Abstract: This notice provides interim
guidance regarding application of new
or revised requirements under sections
1231 and 1241–1244 of the Pension
Protection Act of 2006. It also provides
interim relief from application of new
excise taxes on private foundation
grants to supporting organizations and
on sponsoring organizations of donor
advised funds.
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: Not-for-profit
institutions.
Estimated Number of Respondents:
65,000.
Estimated Time per Respondent: 9
hours, 25 minutes.
Estimated Total Annual Burden
Hours: 612,294.
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
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
ADDRESSES:
VerDate Mar<15>2010
15:45 May 19, 2010
Jkt 220001
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: May 4, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–12036 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Announcement 2006–95 (IRB 2006–50)]
Proposed Collection; Comment
Request for Announcement
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
Announcement 151178–06, Settlement
Initiative for Employees of Foreign
Embassies, Foreign Consular Offices and
International Organizations in the
United States.
DATES: Written comments should be
received on or before July 19, 2010 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the announcement 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
through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Settlement Initiative for
Employees of Foreign Embassies,
PO 00000
Frm 00101
Fmt 4703
Sfmt 4703
Foreign Consular Offices and
International Organizations in the
United States.
OMB Number: 1545–2045.
Announcement Number: 2006–95,
(IRB 2006–50).
Abstract: The IRS has determined a
substantial number of U.S. citizens and
lawful permanent residents working in
the international community have failed
to fulfill their U.S. tax obligations. The
IRS needs the information in order to
apply the terms of the settlement and
determine the amount of taxes,
applicable statutory interest and
penalties. The respondents are
individuals employed by foreign
embassies, foreign consular offices or
international organizations in the
United States.
Current Actions: There are no changes
being made to this notice.
Type of Review: New collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
5,500.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 11,000.
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.
E:\FR\FM\20MYN1.SGM
20MYN1
Agencies
[Federal Register Volume 75, Number 97 (Thursday, May 20, 2010)]
[Notices]
[Pages 28329-28330]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-12036]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2006-109
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 2006-109, Interim Guidance Regarding Supporting Organizations
and Donor Advised Funds.
DATES: Written comments should be received on or before July 19, 2010
to be assured of consideration.
[[Page 28330]]
ADDRESSES: Direct all written comments to Gerald Shields, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of notice should be directed to Joel 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: Interim Guidance Regarding Supporting Organizations and
Donor Advised Funds.
OMB Number: 1545-2050.
Notice Number: Notice 2006-109.
Abstract: This notice provides interim guidance regarding
application of new or revised requirements under sections 1231 and
1241-1244 of the Pension Protection Act of 2006. It also provides
interim relief from application of new excise taxes on private
foundation grants to supporting organizations and on sponsoring
organizations of donor advised funds.
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: Not-for-profit institutions.
Estimated Number of Respondents: 65,000.
Estimated Time per Respondent: 9 hours, 25 minutes.
Estimated Total Annual Burden Hours: 612,294.
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: May 4, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-12036 Filed 5-19-10; 8:45 am]
BILLING CODE 4830-01-P