Proposed Collection; Comment Request for Regulation Project, 33671 [2010-14139]
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Federal Register / Vol. 75, No. 113 / Monday, June 14, 2010 / Notices
social security taxes. Under Internal
Revenue Code section 3121(1),
American employers may file an
agreement to waive this exemption and
obtain social security coverage for U.S.
citizens and resident aliens employed
abroad by their foreign affiliates. Form
2032 is used for this purpose.
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: Individuals or
households and Business or other forprofit organizations.
Estimated Number of Respondents:
160.
Estimated Time per Respondent: 6
hours, 48 minutes.
Estimated Total Annual Burden
Hours: 973.
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.
VerDate Mar<15>2010
16:40 Jun 11, 2010
Jkt 220001
Approved: June 2, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14138 Filed 6–11–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106917–99]
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, REG–106917–
99 (TD 8996), Changes in Accounting
Periods (Sec. 1.441–2, 1.442–1, and
1.1378–1).
DATES: Written comments should be
received on or before August 13, 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 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: Changes in Accounting Periods.
OMB Number: 1545–1748.
Regulation Project Number: REG–
106917–99.
Abstract: Section 1.441–2(b)(1)
requires certain taxpayers to file
statements on their federal income tax
returns to notify the Commissioner of
the taxpayers’ election to adopt a 52–53week taxable year. Section 1.442–1(b)(4)
provides that certain taxpayers must
establish books and records that clearly
PO 00000
Frm 00099
Fmt 4703
Sfmt 9990
33671
reflect income for the short period
involved when changing their taxable
year to a fiscal taxable year. Section
1.442–1(d) requires a newly married
husband or wife to file a statement with
their short period return when changing
to the other spouse’s taxable year.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and Individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 500.
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. 2010–14139 Filed 6–11–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\14JNN1.SGM
14JNN1
]]>Agencies
[Federal Register Volume 75, Number 113 (Monday, June 14, 2010)]
[Notices]
[Page 33671]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-14139]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106917-99]
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, REG-106917-99 (TD 8996), Changes in
Accounting Periods (Sec. 1.441-2, 1.442-1, and 1.1378-1).
DATES: Written comments should be received on or before August 13, 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
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: Changes in Accounting Periods.
OMB Number: 1545-1748.
Regulation Project Number: REG-106917-99.
Abstract: Section 1.441-2(b)(1) requires certain taxpayers to file
statements on their federal income tax returns to notify the
Commissioner of the taxpayers' election to adopt a 52-53-week taxable
year. Section 1.442-1(b)(4) provides that certain taxpayers must
establish books and records that clearly reflect income for the short
period involved when changing their taxable year to a fiscal taxable
year. Section 1.442-1(d) requires a newly married husband or wife to
file a statement with their short period return when changing to the
other spouse's taxable year.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
Individuals or households.
Estimated Number of Respondents: 1,000.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 500.
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. 2010-14139 Filed 6-11-10; 8:45 am]
BILLING CODE 4830-01-P
