Proposed Collection; Comment Request for Form 8866, 38871-38872 [2010-16256]
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Federal Register / Vol. 75, No. 128 / Tuesday, July 6, 2010 / Notices
Approved: June 24, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010–16259 Filed 7–2–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2004–
29
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
Revenue Procedure 2004–29, Statistical
Sampling in § 274 Context.
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 the revenue procedure 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: Statistical Sampling in § 274
Contest.
OMB Number: 1545–1847.
Revenue Procedure Number: Revenue
Procedure 2004–29.
Abstract: Revenue Procedure 2004–29
prescribes the statistical sampling
methodology by which taxpayers under
examination, making claims for refunds
or filing original returns may establish
the amounts of substantiated meal and
entertainment expenses that are
excepted from the 50% deduction
disallowance of § 274(n)(1) under
§ 274(n)(2)(A), (C), (D), or (E).
Current Actions: There are no changes
being made to the revenue procedure at
this time.
VerDate Mar<15>2010
14:52 Jul 02, 2010
Jkt 220001
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
400.
Estimated Annual Average Time per
Respondent: 8 hours.
Estimated Total Annual Hours: 3,200.
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 24, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–16257 Filed 7–2–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8866
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
SUMMARY: The Department of the
Treasury, as part of its continuing effort
PO 00000
Frm 00108
Fmt 4703
Sfmt 4703
38871
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 Form
8866, Interest Computation Under the
Look-Back Method for Property
Depreciated Under the Income Forecast
Method.
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 the form and instructions
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: Interest Computation Under the
Look-Back Method for Property
Depreciated Under the Income Forecast
Method.
OMB Number: 1545–1622.
Form Number: Form 8866.
Abstract: Taxpayers depreciating
property under the income forecast
method and placed in service after
September 13, 1995, must use Form
8866 to compute and report interest due
or to be refunded under Internal
Revenue Code 167(g)(2). The Internal
Revenue Service uses the information
on Form 8866 to determine if the
interest has been figured correctly.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
3,300.
Estimated Time per Respondent: 13
hours, 22 minutes.
Estimated Total Annual Burden
Hours: 44,121.
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.
E:\FR\FM\06JYN1.SGM
06JYN1
38872
Federal Register / Vol. 75, No. 128 / Tuesday, July 6, 2010 / Notices
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 24, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–16256 Filed 7–2–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106177–97]
Proposed Collection; Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
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 proposed regulation, REG–
106177–97, Qualified State Tuition
Programs.
VerDate Mar<15>2010
14:52 Jul 02, 2010
Jkt 220001
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 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: Qualified State Tuition
Programs.
OMB Number: 1545–1614.
Regulation Project Number: REG–
106177–97.
Abstract: This regulation affects
qualified tuition programs (QTPs)
described in Code section 529 and
individuals receiving distributions from
the programs. Information will be used
by the IRS and individuals receiving
QTP distributions to verify compliance
with section 529 and to determine the
taxable amount of a distribution.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: State, local or tribal
governments and individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 52.
Estimated Time per Respondent/
Recordkeeper: 81,889 hrs, 37 minutes.
Estimated Total Annual Reporting/
Recordkeeping Burden Hours:
4,258,260.
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
PO 00000
Frm 00109
Fmt 4703
Sfmt 4703
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 24, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010–16255 Filed 7–2–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2000–
12
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 2000–12,
Application Procedures for Qualified
Intermediary Status Under Section
1441; Final Qualified Intermediary
Withholding Agreement.
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 the revenue procedure 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.
E:\FR\FM\06JYN1.SGM
06JYN1
]]>Agencies
[Federal Register Volume 75, Number 128 (Tuesday, July 6, 2010)]
[Notices]
[Pages 38871-38872]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-16256]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8866
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
Form 8866, Interest Computation Under the Look-Back Method for Property
Depreciated Under the Income Forecast Method.
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 the form and instructions 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: Interest Computation Under the Look-Back Method for Property
Depreciated Under the Income Forecast Method.
OMB Number: 1545-1622.
Form Number: Form 8866.
Abstract: Taxpayers depreciating property under the income forecast
method and placed in service after September 13, 1995, must use Form
8866 to compute and report interest due or to be refunded under
Internal Revenue Code 167(g)(2). The Internal Revenue Service uses the
information on Form 8866 to determine if the interest has been figured
correctly.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 3,300.
Estimated Time per Respondent: 13 hours, 22 minutes.
Estimated Total Annual Burden Hours: 44,121.
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.
[[Page 38872]]
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 24, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-16256 Filed 7-2-10; 8:45 am]
BILLING CODE 4830-01-P
