Proposed Collection; Comment Request for Regulation Project, 33384-33385 [2010-14012]
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33384
Federal Register / Vol. 75, No. 112 / Friday, June 11, 2010 / Notices
soliciting comments concerning Form
8855, Election To Treat a Qualified
Revocable Trust as Party of an Estate.
DATES: Written comments should be
received on or before August 10, 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 form and instructions
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.
Title:
Election To Treat a Qualified Revocable
Trust as Party of an Estate.
OMB Number: 1545–1881.
Form Number: 8855.
Abstract: Form 8855 is used to make
a section 645 election that allows a
qualified revocable trust to be treated
and taxed (for income tax purposes) as
part of its related estate during the
election period.
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: Business or other forprofit organizations.
Estimated Number of Respondents:
5,000.
Estimated Time per Respondent: 5
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 28,200.
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;
WReier-Aviles on DSKGBLS3C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
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15:04 Jun 10, 2010
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(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: June 1, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14011 Filed 6–10–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–952–86]
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, INTL–952–86
(TD 8228; TD 8410), Allocation and
Apportionment of Interest Expense and
Certain Other Expenses (§§ 1.861–9T,
and 1.861–12T).
DATES: Written comments should be
received on or before August 10, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald J. 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 R. Joseph Durbala at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
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Title:
Allocation and Apportionment of
Interest Expense and Certain Other
Expenses.
OMB Number: 1545–1072.
Regulation Project Number: INTL–
952–86 (TD 8228; TD 8410-final).
Abstract: Section 864(e) of the
Internal Revenue Code provides rules
concerning the allocation and
apportionment of interest and certain
other expenses to foreign source income
for purposes of computing the foreign
tax credit limitation. These regulations
provide for the affirmative election of
either the gross income method or the
asset method of apportionment in the
case of a controlled foreign corporation.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents/
Recordkeepers: 15,000.
Estimated Time per Respondent/
Recordkeeper: 15 minutes.
Estimated Total Annual Reporting/
Recordkeeping Hours: 3,750.
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,
SUPPLEMENTARY INFORMATION:
E:\FR\FM\11JNN1.SGM
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Federal Register / Vol. 75, No. 112 / Friday, June 11, 2010 / Notices
maintenance, and purchase of services
to provide information.
Approved: June 4, 2010.
Gerald J. Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14012 Filed 6–10–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
Agency Information Collection
Activities: Proposed Information
Collection; Comment Request
WReier-Aviles on DSKGBLS3C1PROD with NOTICES
AGENCY: Office of the Comptroller of the
Currency (OCC), Treasury.
ACTION: Notice and request for comment.
SUMMARY: The OCC, as part of its
continuing effort to reduce paperwork
and respondent burden, invites the
general public and other Federal
agencies to comment on a continuing
information collection, as required by
the Paperwork Reduction Act of 1995.
An agency may not conduct or sponsor,
and a respondent is not required to
respond to, an information collection
unless it displays a currently valid
Office of Management and Budget
(OMB) control number. The OCC is
soliciting comment concerning an
information collection titled,
‘‘Interagency Statement on Complex
Structured Finance Transactions.’’
DATES: Comments must be submitted on
or before August 10, 2010.
ADDRESSES: Communications Division,
Office of the Comptroller of the
Currency, Mailstop 2–3, Attention:
1557–0229, 250 E Street, SW.,
Washington, DC 20219. In addition,
comments may be sent by fax to (202)
874–5274 or by electronic mail to
regs.comments@occ.treas.gov. You may
personally inspect and photocopy
comments at the OCC, 250 E Street,
SW., Washington, DC 20219. For
security reasons, the OCC requires that
visitors make an appointment to inspect
and photocopy comments. You may do
so by calling (202) 874–4700. Upon
arrival, visitors will be required to
present valid government-issued photo
identification and to submit to security
screening in order to inspect and
photocopy comments.
Additionally, please send a copy of
your comments to OCC Desk Officer,
1557–0229, by mail to U.S. Office of
Management and Budget, 725 17th
Street, NW., #10235, Washington, DC
20503, or by fax to (202) 395–6974.
FOR FURTHER INFORMATION CONTACT: You
may request additional information or a
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copy of the collection and supporting
documentation submitted to OMB by
contacting: Mary H. Gottlieb, (202) 874–
5090, Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, 250 E
Street, SW., Washington, DC 20219.
SUPPLEMENTARY INFORMATION:
Title: Interagency Statement on
Complex Structured Finance
Transactions.
OMB Control No.: 1557–0229.
Type of Review: Regular review.
Description: The statement describes
the types of internal controls and risk
management procedures that the
agencies (OCC, Board of Governors of
the Federal Reserve System, Federal
Deposit Insurance Corporation, Office of
Thrift Supervision, and the Securities
and Exchange Commission) consider
particularly effective in helping
financial institutions identify and
address the reputational, legal, and
other risks associated with complex
structured finance transactions.
Affected Public: Businesses or other
for-profit.
Burden Estimates:
Estimated Number of Respondents:
12.
Estimated Number of Responses: 12.
Estimated Annual Burden: 300 hours.
Frequency of Response: On occasion.
Comments: Comments submitted in
response to this notice will be
summarized and 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
OCC, including whether the information
has practical utility;
(b) The accuracy of the OCC’s
estimate of the information collection
burden;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
the collection 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.
Dated: June 7, 2010.
Michele Meyer,
Assistant Director, Legislative and Regulatory
Activities Division, Office of the Comptroller
of the Currency.
[FR Doc. 2010–14068 Filed 6–10–10; 8:45 am]
BILLING CODE 4810–33–P
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33385
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
Agency Information Collection
Activities: Proposed Information
Collection; Comment Request
AGENCY: Office of the Comptroller of the
Currency (OCC), Treasury.
ACTION: Notice and request for comment.
SUMMARY: The OCC, 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 a continuing information
collection, as required by the Paperwork
Reduction Act of 1995. An agency may
not conduct or sponsor, and a
respondent is not required to respond
to, an information collection unless it
displays a currently valid OMB control
number. The OCC is soliciting comment
concerning its information collection
titled, ‘‘Comptroller’s Licensing
Manual.’’
DATES: You should submit written
comments by August 10, 2010.
ADDRESSES: Communications Division,
Office of the Comptroller of the
Currency, Public Information Room,
Mailstop 1–5, Attention: 1557–0014,
250 E Street, SW., Washington, DC
20219. In addition, comments may be
sent by fax to (202) 874–4448, or by
electronic mail to
regs.comments@occ.treas.gov.
Additionally, you should send a copy
of your comments to OCC Desk Officer,
1557–0014, by mail to U.S. Office of
Management and Budget, 725, 17th
Street, NW., #10235, Washington, DC
20503, or by fax to (202) 395–6974.
FOR FURTHER INFORMATION CONTACT: You
can request additional information or a
copy of the collection from Mary H.
Gottlieb, OCC Clearance Officer, (202)
874–5090, Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, 250 E
Street, SW., Washington, DC 20219.
SUPPLEMENTARY INFORMATION: The OCC
is proposing to extend OMB approval of
the following information collection:
Title: Comptroller’s Licensing Manual
OMB Number: 1557–0014.
Description: This submission covers
an existing manual and involves no
change to the manual or to the
information collection requirements.
The information collection requirements
ensure that national banks conduct their
operations in a safe and sound manner
and in accordance with applicable
Federal banking statutes and
E:\FR\FM\11JNN1.SGM
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]]>Agencies
[Federal Register Volume 75, Number 112 (Friday, June 11, 2010)]
[Notices]
[Pages 33384-33385]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-14012]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL-952-86]
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, INTL-
952-86 (TD 8228; TD 8410), Allocation and Apportionment of Interest
Expense and Certain Other Expenses (Sec. Sec. 1.861-9T, and 1.861-
12T).
DATES: Written comments should be received on or before August 10, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald J. 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 R. Joseph Durbala at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-3634, or through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Allocation and Apportionment of
Interest Expense and Certain Other Expenses.
OMB Number: 1545-1072.
Regulation Project Number: INTL-952-86 (TD 8228; TD 8410-final).
Abstract: Section 864(e) of the Internal Revenue Code provides
rules concerning the allocation and apportionment of interest and
certain other expenses to foreign source income for purposes of
computing the foreign tax credit limitation. These regulations provide
for the affirmative election of either the gross income method or the
asset method of apportionment in the case of a controlled foreign
corporation.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents/Recordkeepers: 15,000.
Estimated Time per Respondent/Recordkeeper: 15 minutes.
Estimated Total Annual Reporting/Recordkeeping Hours: 3,750.
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,
[[Page 33385]]
maintenance, and purchase of services to provide information.
Approved: June 4, 2010.
Gerald J. Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-14012 Filed 6-10-10; 8:45 am]
BILLING CODE 4830-01-P
