Proposed Collection; Comment Request for Regulation Project, 28328 [2010-12043]
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28328
Federal Register / Vol. 75, No. 97 / Thursday, May 20, 2010 / Notices
Approved: May 4, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–12044 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–150562–03]
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 proposed regulation, REG–
150562–03 (NPRM), Section 1045
Application to Partnerships.
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 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.
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
SUPPLEMENTARY INFORMATION:
Title: Section 1045 Application to
Partnerships.
OMB Number: 1545–1893.
Regulation Project Number: REG–
150562–03.
Abstract: This document contains
proposed regulations relating to the
application of section 1045 of the
Internal Revenue Code (Code) to
partnerships and their partners. These
regulations provide rules regarding the
deferral of gain on a partnership’s sale
of qualified small business stock and
deferral of gain on a partner’s sale of
qualified small business stock
distributed by a partnership. The
VerDate Mar<15>2010
15:45 May 19, 2010
Jkt 220001
proposed regulations affect partnerships
that invest in qualified small business
stock and their partners. This document
also provides notice of a public hearing
on the proposed regulations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of the
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 1,000.
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. 2010–12043 Filed 5–19–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00099
Fmt 4703
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209020–86]
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 notice of proposed rulemaking
and temporary regulation, REG–209020–
86 (TD 8210), Foreign Tax Credit;
Notification and Adjustment Due to
Foreign Tax Redeterminations
(§§ 1.905–3T, 1.905–4T, 1.905–5T and
301.6689–IT).
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 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: Foreign Tax Credit; Notification
and Adjustment Due to Foreign Tax
Redeterminations.
OMB Number: 1545–1056.
Regulation Project Number: REG–
209020–86 (formerly INTL–61–86).
Abstract: This regulation relates to a
taxpayer’s obligation under section
905(c) of the Internal Revenue Code to
file notification of a foreign tax
redetermination, to make adjustments to
a taxpayer’s pools of foreign taxes and
earnings and profits, and the imposition
of the civil penalty for failure to file
such notice or report such adjustments.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
E:\FR\FM\20MYN1.SGM
20MYN1
]]>Agencies
[Federal Register Volume 75, Number 97 (Thursday, May 20, 2010)]
[Notices]
[Page 28328]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-12043]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-150562-03]
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 proposed regulation, REG-150562-03 (NPRM), Section 1045
Application to Partnerships.
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 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: Section 1045 Application to Partnerships.
OMB Number: 1545-1893.
Regulation Project Number: REG-150562-03.
Abstract: This document contains proposed regulations relating to
the application of section 1045 of the Internal Revenue Code (Code) to
partnerships and their partners. These regulations provide rules
regarding the deferral of gain on a partnership's sale of qualified
small business stock and deferral of gain on a partner's sale of
qualified small business stock distributed by a partnership. The
proposed regulations affect partnerships that invest in qualified small
business stock and their partners. This document also provides notice
of a public hearing on the proposed regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of the currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 1,000.
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. 2010-12043 Filed 5-19-10; 8:45 am]
BILLING CODE 4830-01-P
