Proposed Collection; Comment Request for Regulations Project, 38186-38187 [2010-15974]

Download as PDF 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
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.