Proposed Collection; Comment Request for Regulation Project, 33890-33891 [2010-14413]
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33890
Federal Register / Vol. 75, No. 114 / Tuesday, June 15, 2010 / Notices
copies of the information collection
should be directed to Allan Hopkins, at
(202) 622–6665, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Allan.M.Hopkins@irs.gov.
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Substantiation of Charitable
Contributions.
OMB Number: 1545–0754.
Regulation Project Number: LR–255–
81.
Abstract: This regulation provides
guidance relating to substantiation
requirements for charitable
contributions. Section 1.170A–13 of the
regulation requires donors to maintain
receipts and other written records to
substantiate deductions for charitable
contributions.
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:
26,000,000.
Estimated Time per Respondent: 5
minutes.
Estimated Total Annual Burden
Hours: 2,158,000.
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
VerDate Mar<15>2010
17:15 Jun 14, 2010
Jkt 220001
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 9, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14415 Filed 6–14–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–10390 (T.D. 8578)]
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–10390
(T.D.8578), Election Out of Subchapter
K for Producers of Natural Gas (§ 1.761–
2).
DATES: Written comments should be
received on or before August 16, 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 Joel Goldberger at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202)927–9368, or
through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election Out of Subchapter K for
Producers of Natural Gas.
OMB Number: 1545–1338.
Regulation Project Number: PS–10390
(T.D. 8578).
Abstract: This regulation contains
certain requirements that must be met
by co-producers of natural gas subject to
PO 00000
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Fmt 4703
Sfmt 4703
a joint operating agreement in order to
elect out of subchapter K of chapter 1
of the Internal Revenue Code. Under
regulation section 1.761–2(d)(5)(i), gas
producers subject to gas balancing
agreements must file Form 3115 and
certain additional information to obtain
the Commissioner’s consent to a change
in method of accounting to either of the
two permissible accounting methods
described in the regulations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
10.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 5.
The following paragraph applies to all
of the collections of 1information
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\15JNN1.SGM
15JNN1
Federal Register / Vol. 75, No. 114 / Tuesday, June 15, 2010 / Notices
Approved: June 9, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14413 Filed 6–14–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209446–82]
Proposed Collection; Comment
Request for REG 209446–82 (TD 8852)
mstockstill on DSKH9S0YB1PROD 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 an
existing final regulation, REG–209446–
82 (TD 8852), Passthrough of Items of an
S Corporation to its Shareholders
(§ 1.1366–1).
DATES: Written comments should be
received on or before August 16, 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 regulation 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: Pass-through of Items of an S
Corporation to its Shareholders.
OMB Number: 1545–1613.
Regulation Project Number: REG–
209446–82 (TD 8852).
Abstract: Section 1366 requires
shareholders of an S corporation to take
into account their pro rata share of
separately stated items of the S
corporation and non-separately
computed income or loss. Section
1.1366–1 of the regulation provides that
an S corporation must report, and a
shareholder is required to take into
account in the shareholder’s return, the
shareholder’s pro rata share, whether or
VerDate Mar<15>2010
17:15 Jun 14, 2010
Jkt 220001
not distributed, of the S corporation’s
items of income, loss, deduction, or
credit.
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.
This reporting requirement is
reflected in the burden of Form 1040,
U.S. Individual Income Tax Return, and
Form 1120S, U.S. Income Tax Return for
an S Corporation. 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: June 7, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–14280 Filed 6–14–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
33891
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[NOTICE–2010–30]
Proposed Collection; Comment
Request for NOTICE 2010–30
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 the
existing proposed and temporary
regulations, NOTICE–2010–30—
Transitional Guidance for Taxpayers
Claiming Relief under the Military
Spouses Residency Relief Act for
Taxable Year 2009.
DATES: Written comments should be
received on or before August 16, 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: Transitional Guidance for
Taxpayers Claiming Relief under the
Military Spouses Residency Relief Act
for Taxable Year 2009.
OMB Number: 1545–2169.
Regulation Project Number: NOTICE
2010–30.
Abstract: This document contains
transitional guidance and provides
civilian spouses working in a U.S.
territory during 2009 but claiming a tax
residence in one of the 50 States or the
District of Columbia (‘‘U.S. mainland’’)
under MSRRA with an extension of time
through October 15, 2010 for paying the
tax due the Internal Revenue Service
(‘‘IRS’’) for 2009. This notice also
provides civilian spouses working on
the U.S. mainland during 2009 but
claiming a tax residence in a U.S.
E:\FR\FM\15JNN1.SGM
15JNN1
]]>Agencies
[Federal Register Volume 75, Number 114 (Tuesday, June 15, 2010)]
[Notices]
[Pages 33890-33891]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-14413]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-10390 (T.D. 8578)]
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-10390 (T.D.8578), Election Out of
Subchapter K for Producers of Natural Gas (Sec. 1.761-2).
DATES: Written comments should be received on or before August 16, 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 Joel Goldberger at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202)927-9368, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election Out of Subchapter K for Producers of Natural Gas.
OMB Number: 1545-1338.
Regulation Project Number: PS-10390 (T.D. 8578).
Abstract: This regulation contains certain requirements that must
be met by co-producers of natural gas subject to a joint operating
agreement in order to elect out of subchapter K of chapter 1 of the
Internal Revenue Code. Under regulation section 1.761-2(d)(5)(i), gas
producers subject to gas balancing agreements must file Form 3115 and
certain additional information to obtain the Commissioner's consent to
a change in method of accounting to either of the two permissible
accounting methods described in the regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of OMB approval.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 10.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 5.
The following paragraph applies to all of the collections of
1information 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 33891]]
Approved: June 9, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010-14413 Filed 6-14-10; 8:45 am]
BILLING CODE 4830-01-P
