Proposed Collection; Comment Request for Regulations Project, 38186-38187 [2010-15974]
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38186
Federal Register / Vol. 75, No. 126 / Thursday, July 1, 2010 / Notices
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
Announcement 2004–38 (as modified by
Notice 2006–105), Election of
Alternative Deficit Reduction
Contribution.
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
Ave., NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the announcement should be
directed to R. Joseph Durbala at Internal
Revenue Service, room 6129, 1111
Constitution Ave., NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
jlentini on DSKJ8SOYB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Election of Alternative Deficit
Reduction Contribution.
OMB Number: 1545–1883.
Announcement Number:
Announcement 2004–38.
Abstract: Announcement 2004–38
describes the election that must be made
in order for certain employers to take
advantage of the alternative deficit
reduction contribution described in sec,
102 of H.R. 3108. Announcement 2004–
38 was modified by Notice 2006–105
(2006–50 I.R.B. 1093), on December 11,
2006.
Current Actions: There are no changes
being made to the announcement at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and Not-for-profit
institutions.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 4
hours.
Estimated Total Annual Burden
Hours: 800.
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
VerDate Mar<15>2010
16:02 Jun 30, 2010
Jkt 220001
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 17, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–15961 Filed 6–30–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[TD 9212]
Proposed Collection; Comment
Request for Regulations 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, TD 9212,
Source of Compensation for Labor or
Personal Services.
PO 00000
Frm 00115
Fmt 4703
Sfmt 4703
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
Ave., NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to R. Joseph Durbala,
(202) 622–3634, at Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Source of Compensation for
Labor or Personal Services.
OMB Number: 1545–1900.
Regulation Project Number: TD 9212.
Abstract: This document contains
final regulations that describe the
proper basis for determining the source
of compensation for labor or personal
services performed partly within and
partly without the United States. These
final regulations will affect individuals
who earn compensation for labor or
personal services performed partly
within and partly without the United
States and are needed to provide
appropriate guidance regarding the
determination of the proper source of
that compensation.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
households, and businesses and other
for-profit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 10,000.
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
E:\FR\FM\01JYN1.SGM
01JYN1
Federal Register / Vol. 75, No. 126 / Thursday, July 1, 2010 / Notices
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. 2010–15974 Filed 6–30–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2007–
48
jlentini on DSKJ8SOYB1PROD 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 2007–48, Rotable
Spare Parts Safe Harbor Method.
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 revenue procedures should be
directed to R. Joseph Durbala, at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
VerDate Mar<15>2010
16:02 Jun 30, 2010
Jkt 220001
38187
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
SUPPLEMENTARY INFORMATION:
Approved: June 23, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
Title: Rotable Spare Parts Safe Harbor
Method.
OMB Number: 1545–2070.
Revenue Procedure Number: Rev.
Proc. 2007–48.
Abstract: The information for which
the agency is requesting to collect will
support a taxpayer’s claim for eligibility
to use the safe harbor method of
accounting for rotable spare parts
provided in the proposed revenue
procedures. The information will be
submitted as a supporting schedule for
the Form 3115, Application for Change
in Accounting Method.
Current Actions: There are no changes
being made to the revenue procedures at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
300.
Estimated Time Per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 75.
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
PO 00000
Frm 00116
Fmt 4703
Sfmt 4703
[FR Doc. 2010–15968 Filed 6–30–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–55–89 (TD 8566)]
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–55–89 (TD
8566), General Asset Accounts under
the Accelerated Cost Recovery System
(Sec. 1.168(i)–1).
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: General Asset Accounts under
the Accelerated Cost Recovery System.
OMB Number: 1545–1331.
Regulation Project Number: TD 8566
(PS–55–89).
Abstract: Section 168(i)(4) of the
Internal Revenue Code authorizes the
Secretary of the Treasury to provide
rules under which a taxpayer may elect
to account for property in one or more
general asset accounts for depreciation
E:\FR\FM\01JYN1.SGM
01JYN1
Agencies
[Federal Register Volume 75, Number 126 (Thursday, July 1, 2010)]
[Notices]
[Pages 38186-38187]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-15974]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[TD 9212]
Proposed Collection; Comment Request for Regulations 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, TD 9212, Source of Compensation for Labor or
Personal Services.
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 Ave., NW., Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to R. Joseph
Durbala, (202) 622-3634, at Internal Revenue Service, room 6129, 1111
Constitution Ave., NW., Washington, DC 20224, or through the Internet
at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Source of Compensation for Labor or Personal Services.
OMB Number: 1545-1900.
Regulation Project Number: TD 9212.
Abstract: This document contains final regulations that describe
the proper basis for determining the source of compensation for labor
or personal services performed partly within and partly without the
United States. These final regulations will affect individuals who earn
compensation for labor or personal services performed partly within and
partly without the United States and are needed to provide appropriate
guidance regarding the determination of the proper source of that
compensation.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and households, and businesses and
other for-profit organizations.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 10,000.
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
[[Page 38187]]
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. 2010-15974 Filed 6-30-10; 8:45 am]
BILLING CODE 4830-01-P