Proposed Collection; Comment Request for Regulation Project, 38182 [2010-15965]
Download as PDF
<![CDATA[
jlentini on DSKJ8SOYB1PROD with NOTICES
38182
Federal Register / Vol. 75, No. 126 / Thursday, July 1, 2010 / Notices
income taxes under sec. 6011 of the
Internal Revenue Code. The regulations
require a person to file Form 945,
Annual Return of Withheld Federal
Income Tax, only for a calendar year in
which the person is required to
withhold Federal income tax from
nonpayroll payments.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households business or other for-profit
organizations, not-for-profit institutions,
farms, and Federal, State, local or tribal
governments.
The burden for the collection of
information is reflected in the burden
for Form 945, Annual Return of
Withheld Federal Income Tax.
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 23, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–15975 Filed 6–30–10; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:02 Jun 30, 2010
Jkt 220001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–73–89]
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–73–89 (T.D.
8370), Excise Tax on Chemicals That
Deplete the Ozone Layer and on
Products Containing Such Chemicals
(§§ 52.4682–1(b), 52.4682–2(b),
52.4682–2(d), 52.4682–3(c), 52.4682–
3(g), and 52.4682–4(f)).
DATES: Written comments should be
received on or before August 30, 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: Excise Tax on Chemicals That
Deplete the Ozone Layer and on
Products Containing Such Chemicals.
OMB Number: 1545–1153.
Regulation Project Number: PS–73–
89.
Abstract: This regulation imposes
reporting and recordkeeping
requirements necessary to implement
Internal Revenue Code sections 4681
and 4682 relating to the tax on
chemicals that deplete the ozone layer
and on products containing such
chemicals. The regulation affects
manufacturers and importers of ozonedepleting chemicals, manufacturers of
rigid foam insulation, and importers of
products containing or manufactured
with ozone-depleting chemicals. In
PO 00000
Frm 00111
Fmt 4703
Sfmt 9990
addition, the regulation affects persons,
other than manufacturers and importers
of ozone-depleting chemicals, holding
such chemicals for sale or for use in
further manufacture on January 1, 1990,
and on subsequent tax-increase dates.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension a currently
approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents/
Recordkeepers: 150,316.
Estimated Time Per Respondent/
Recordkeeper: 30 minutes.
Estimated Total Annual Burden
Hours: 75,142.
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 23, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–15965 Filed 6–30–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\01JYN1.SGM
01JYN1
]]>Agencies
[Federal Register Volume 75, Number 126 (Thursday, July 1, 2010)]
[Notices]
[Page 38182]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-15965]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-73-89]
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-73-89 (T.D. 8370), Excise Tax on
Chemicals That Deplete the Ozone Layer and on Products Containing Such
Chemicals (Sec. Sec. 52.4682-1(b), 52.4682-2(b), 52.4682-2(d),
52.4682-3(c), 52.4682-3(g), and 52.4682-4(f)).
DATES: Written comments should be received on or before August 30, 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: Excise Tax on Chemicals That Deplete the Ozone Layer and on
Products Containing Such Chemicals.
OMB Number: 1545-1153.
Regulation Project Number: PS-73-89.
Abstract: This regulation imposes reporting and recordkeeping
requirements necessary to implement Internal Revenue Code sections 4681
and 4682 relating to the tax on chemicals that deplete the ozone layer
and on products containing such chemicals. The regulation affects
manufacturers and importers of ozone-depleting chemicals, manufacturers
of rigid foam insulation, and importers of products containing or
manufactured with ozone-depleting chemicals. In addition, the
regulation affects persons, other than manufacturers and importers of
ozone-depleting chemicals, holding such chemicals for sale or for use
in further manufacture on January 1, 1990, and on subsequent tax-
increase dates.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents/Recordkeepers: 150,316.
Estimated Time Per Respondent/Recordkeeper: 30 minutes.
Estimated Total Annual Burden Hours: 75,142.
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 23, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-15965 Filed 6-30-10; 8:45 am]
BILLING CODE 4830-01-P
