Proposed Collection; Comment Request for Revenue Procedure 2004-19, 30907 [2010-13237]
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Federal Register / Vol. 75, No. 105 / Wednesday, June 2, 2010 / Notices
Approved: May 25, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–13239 Filed 6–1–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2004–
19
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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 2004–19, Probable or
Prospective Reserves Safe Harbor.
DATES: Written comments should be
received on or before August 2, 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 revenue procedure should
be directed to Elaine Christophe, (202)
622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Probable or Prospective
Reserves Safe Harbor.
OMB Number: 1545–1861.
Revenue Procedure Number: Revenue
Procedure 2004–19.
Abstract: Revenue Procedure 2004–19
requires a taxpayer to file an election
statement with the Service if the
taxpayer wants to use the safe harbor to
estimate the taxpayers’ oil and gas
properties’ probable or prospective
reserves for purposes of computing cost
depletion under § 611 of the Internal
Revenue Code.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
VerDate Mar<15>2010
19:08 Jun 01, 2010
Jkt 220001
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100.
Estimated Annual Average Time per
Respondent: 30 minutes.
Estimated Total Annual Hours: 50.
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 25, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–13237 Filed 6–1–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 990–N
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
PO 00000
Frm 00138
Fmt 4703
Sfmt 4703
30907
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 990–N,
Electronic Notice (e-Postcard) for TaxExempt Organizations not Required To
file Form 990 or 990–EZ.
DATES: Written comments should be
received on or before August 2, 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 forms and instructions
should be directed to Elaine Christophe,
(202) 622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electronic Notice (e-Postcard)
for Tax-Exempt Organizations not
Required To file Form 990 or 990–EZ.
OMB Number: 1545–2085.
Form Number: 990–N.
Abstract: Section 1223 of the Pension
Protection Act of 2006 (PPA ’06),
enacted on August 17, 2006, amended
Internal Revenue Code (Code) section
6033 by adding Code section 6033(i),
which requires certain tax-exempt
organizations to file an annual
electronic notice (Form 990–N) for tax
years beginning after December 31,
2006. These organizations are not
required to file Form 990 (or Form 990–
EZ) because their gross receipts are
normally $25,000 or less.
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: Not-for-profit
institutions.
Estimated Number of Respondents:
520,000.
Estimated Time per Respondent: 15
min.
Estimated Total Annual Burden
Hours: 130,000.
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
E:\FR\FM\02JNN1.SGM
02JNN1
Agencies
[Federal Register Volume 75, Number 105 (Wednesday, June 2, 2010)]
[Notices]
[Page 30907]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-13237]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2004-
19
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 2004-19, Probable or Prospective Reserves Safe Harbor.
DATES: Written comments should be received on or before August 2, 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 revenue procedure should be directed to Elaine
Christophe, (202) 622-3179, or at Internal Revenue Service, Room 6129,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Probable or Prospective Reserves Safe Harbor.
OMB Number: 1545-1861.
Revenue Procedure Number: Revenue Procedure 2004-19.
Abstract: Revenue Procedure 2004-19 requires a taxpayer to file an
election statement with the Service if the taxpayer wants to use the
safe harbor to estimate the taxpayers' oil and gas properties' probable
or prospective reserves for purposes of computing cost depletion under
Sec. 611 of the Internal Revenue Code.
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: Business or other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Annual Average Time per Respondent: 30 minutes.
Estimated Total Annual Hours: 50.
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 25, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-13237 Filed 6-1-10; 8:45 am]
BILLING CODE 4830-01-P