Proposed Collection; Comment Request for Regulation Project, 38867-38868 [2010-16229]
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Federal Register / Vol. 75, No. 128 / Tuesday, July 6, 2010 / Notices
Type of Review: Extension without
change of a currently approved
collection.
Title: Principal Place of Business on
Beer Labels. TTB REC 5130/5.
Abstract: TTB regulations permit
domestic brewers who operate more
than one brewery to show as their
address on labels and kegs of beer, their
‘‘principal place of business’’ address.
This label option may be used in lieu of
showing the actual place of production
on the label or of listing all of the
brewer’s locations on the label.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1513–0086.
Type of Review: Extension without
change of a currently approved
collection.
Title: Marks on Equipment and
Structures (TTB REC 5130/3) and Marks
and Labels on Containers of Beer (TTB
REC 5130/4).
Abstract: Marks, signs, and
calibrations are necessary on equipment
and structures for identifying major
equipment for accurate determination of
tank contents, and segregation of
taxpaid and nontaxpaid beer. Marks and
labels on containers or beer are
necessary to inform consumers of
container contents, and to identify the
brewer and place of production.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1513–0117.
Type of Review: Extension without
change of a currently approved
collection.
Title: Pay.gov User Agreement.
Form: TTB F 5000.31.
Abstract: The Pay.gov User
Agreement will be used to identify,
validate, approve, and register qualified
users to allow for submission of
electronic forms using the Pay.gov
system.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 483
hours.
OMB Number: 1513–0125.
Type of Review: Extension without
change of a currently approved
collection.
Title: Distilled Spirits Bond.
Form: TTB F 5110.56.
Abstract: TTB F 5110.56 is used by
proprietors of Distilled Spirits Plants
(DSPs) and Alcohol Fuel Plants to file
bond coverage with TTB. Using this
form, these proprietors may file
coverage and/or withdraw coverage for
VerDate Mar<15>2010
14:52 Jul 02, 2010
Jkt 220001
one plant or multiple plants. With this
form proprietors of DSPs may also
provide operations coverage for adjacent
wine cellars. The bond may be secured
through a surety company or it may be
secured with collateral (cash, Treasury
Bonds or Treasury Notes). The bond
protects the revenue by ensuring
adequate assets are available to pay tax
liabilities.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 232
hours.
Clearance Officer: Gerald Isenberg,
Alcohol and Tobacco Tax and Trade
Bureau, Room 200 East, 1310 G. Street,
NW., Washington, DC 20005; (202) 453–
2097.
OMB Reviewer: Shagufta Ahmed,
Office of Management and Budget, New
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873.
Celina M. Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010–16380 Filed 7–2–10; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Regulation Section 31.6001]
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 existing
regulations, 26 CFR 31.6001–1, Records
in general; 26 CFR 31.6001–2
Additional Records under FICA; 26 CFR
31.6001–3, Additional records under
Railroad Retirement Tax Act; 26 CFR
31.6001–5, Additional records in
connection with collection of income
tax at source on wages; 26 CFR 31.6001–
6, Notice by District Director requiring
returns, statements, or the keeping of
records.
DATES: Written comments should be
received on or before September 7, 2010
to be assured of consideration.
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
38867
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 sections 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: 26 CFR 31.6001–1, Records in
general; 26 CFR 31.6001–2, Additional
Records under FICA; 26 CFR 31.6001–
3, Additional records under Railroad
Retirement Tax Act; 26 CFR 31.6001–5,
Additional records in connection with
collection of income tax at source on
wages; 26 CFR 31.6001–6, Notice by
District Director requiring returns,
statements, or the keeping of records.
OMB Number: 1545–0798.
Abstract: Internal Revenue Code
section 6001 requires, in part, that every
person liable for tax, or for the
collection of that tax must keep such
records and comply with such rules and
regulations as the Secretary may from
time to time prescribe. The
recordkeeping requirements under 26
CRF 31.6001 have special application to
employment taxes (and to employers)
and are needed to ensure proper
compliance with the Code. Upon
examination, the records are needed by
the taxpayer to establish the
employment tax liability claimed on any
tax return.
Current Actions: There is no change to
these existing regulations.
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.
Estimated Number of Recordkeepers:
5,676,263.
Estimated Time per Recordkeeper: 5
hours, 20 minutes.
Estimated Total Annual
Recordkeeping Hours: 30,273,950.
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
E:\FR\FM\06JYN1.SGM
06JYN1
38868
Federal Register / Vol. 75, No. 128 / Tuesday, July 6, 2010 / Notices
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 28, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010–16229 Filed 7–2–10; 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)
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
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 September 7, 2010
to be assured of consideration.
VerDate Mar<15>2010
14:52 Jul 02, 2010
Jkt 220001
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: Passthrough 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
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
ADDRESSES:
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
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 11, 2010.
Gerald Shields,
IRS Reports Clearance Officer.
[FR Doc. 2010–16230 Filed 7–2–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Bureau of the Public Debt
Proposed Collection: Comment
Request
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 Bureau of
the Public Debt within the Department
of the Treasury is soliciting comments
concerning the Investigative Inquiry
Forms.
DATES: Written comments should be
received on or before September 8,
2010, to be assured of consideration.
ADDRESSES: Direct all written comments
to Bureau of the Public Debt, Judi
Owens, 200 Third Street, A4–A,
Parkersburg, WV 26106–5312, or
Judi.Owens@bpd.treas.gov.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Judi Owens,
Bureau of the Public Debt, 200 Third
Street, A4–A, Parkersburg, WV 26106–
5312, (304) 480–8150.
SUPPLEMENTARY INFORMATION:
Title: Investigative Inquiry Forms.
OMB Number: 1535–0141.
Form Numbers: PD F 5518, PD F 5519,
PD F 5520, PD F 5521.
E:\FR\FM\06JYN1.SGM
06JYN1
]]>Agencies
[Federal Register Volume 75, Number 128 (Tuesday, July 6, 2010)]
[Notices]
[Pages 38867-38868]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-16229]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Regulation Section 31.6001]
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
existing regulations, 26 CFR 31.6001-1, Records in general; 26 CFR
31.6001-2 Additional Records under FICA; 26 CFR 31.6001-3, Additional
records under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional
records in connection with collection of income tax at source on wages;
26 CFR 31.6001-6, Notice by District Director requiring returns,
statements, or the keeping of records.
DATES: Written comments should be received on or before September 7,
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 sections 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: 26 CFR 31.6001-1, Records in general; 26 CFR 31.6001-2,
Additional Records under FICA; 26 CFR 31.6001-3, Additional records
under Railroad Retirement Tax Act; 26 CFR 31.6001-5, Additional records
in connection with collection of income tax at source on wages; 26 CFR
31.6001-6, Notice by District Director requiring returns, statements,
or the keeping of records.
OMB Number: 1545-0798.
Abstract: Internal Revenue Code section 6001 requires, in part,
that every person liable for tax, or for the collection of that tax
must keep such records and comply with such rules and regulations as
the Secretary may from time to time prescribe. The recordkeeping
requirements under 26 CRF 31.6001 have special application to
employment taxes (and to employers) and are needed to ensure proper
compliance with the Code. Upon examination, the records are needed by
the taxpayer to establish the employment tax liability claimed on any
tax return.
Current Actions: There is no change to these existing regulations.
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.
Estimated Number of Recordkeepers: 5,676,263.
Estimated Time per Recordkeeper: 5 hours, 20 minutes.
Estimated Total Annual Recordkeeping Hours: 30,273,950.
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
[[Page 38868]]
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 28, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010-16229 Filed 7-2-10; 8:45 am]
BILLING CODE 4830-01-P
