Proposed Collection; Comment Request for Regulation Project, 30906-30907 [2010-13239]
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30906
Federal Register / Vol. 75, No. 105 / Wednesday, June 2, 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 the regulations 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.
ADDRESSES:
sroberts on DSKD5P82C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Special Lien for Estate Taxes
Deferred Under Section 6166 or 6166A.
OMB Number: 1545–0757.
Regulation Project Number: LR–209–
76 (T.D. 7941).
Abstract: Internal Revenue Code
section 6324A permits the executor of a
decedent’s estate to elect a lien on
section 6166 property in favor of the
United States in lieu of a bond or
personal liability if an election under
section 6166 was made and the executor
files an agreement under section
6324A(c). This regulation clarifies the
procedures for complying with the
statutory requirements. Notice 2007–90
provides additional guidance.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and Business or other forprofit organizations.
Estimated Number of Respondents:
34,600.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 8,650.
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
VerDate Mar<15>2010
19:08 Jun 01, 2010
Jkt 220001
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. 2010–13241 Filed 6–1–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–74–89]
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–74–89 (TD
8282), Election of Reduced Research
Credit (§ 1.280C–4).
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 regulations 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:
PO 00000
Frm 00137
Fmt 4703
Sfmt 4703
Title: Election of Reduced Research
Credit.
OMB Number: 1545–1155.
Regulation Project Number: PS–74–89
(T.D. 8282).
Abstract: This regulation relates to the
manner of making an election under
section 280C(3) of the Internal Revenue
Code. This election enables a taxpayer
to claim a reduced income tax credit for
increasing research activities and
thereby avoid a reduction of the section
174 deduction for research and
experimental expenditures.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
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.
E:\FR\FM\02JNN1.SGM
02JNN1
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
sroberts on DSKD5P82C1PROD 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 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]
[Pages 30906-30907]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-13239]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-74-89]
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-74-89 (TD 8282), Election of Reduced
Research Credit (Sec. 1.280C-4).
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 regulations 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: Election of Reduced Research Credit.
OMB Number: 1545-1155.
Regulation Project Number: PS-74-89 (T.D. 8282).
Abstract: This regulation relates to the manner of making an
election under section 280C(3) of the Internal Revenue Code. This
election enables a taxpayer to claim a reduced income tax credit for
increasing research activities and thereby avoid a reduction of the
section 174 deduction for research and experimental expenditures.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and business or other for-profit
organizations.
Estimated Number of Respondents: 200.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden 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.
[[Page 30907]]
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
