Proposed Collection; Comment Request for Regulation Project, 40032-40033 [2010-16954]

Download as PDF 40032 Federal Register / Vol. 75, No. 133 / Tuesday, July 13, 2010 / Notices at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 622– 3634, or through the Internet at RJDurbala@irs.gov. jlentini on DSKJ8SOYB1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. OMB Number: 1545–0056. Form Number: Form 1023. Abstract: Form 1023 is filed by applicants seeking Federal income tax exemption as organizations described in section 501(c)(3) of the Internal Revenue Code. IRS uses the information to determine if the applicant is exempt and whether the applicant is a private foundation. 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: Not-for-profit institutions. Estimated Number of Respondents: 29,409. Estimated Time per Respondents: 106 hours, 4 minutes. Estimated Total Annual Burden Hours: 3,138,550. 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 VerDate Mar<15>2010 16:44 Jul 12, 2010 Jkt 220001 costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 7, 2010. Gerald J. Shields, Bureau Clearance Officer. [FR Doc. 2010–16960 Filed 7–12–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–118926–97; T.D. 8817] 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, REG–118926– 97 (TD 8817), Notice of Certain Transfers to Foreign Partnerships and Foreign Corporations (§ 1.6038B–1, 1.6038B–2). DATES: Written comments should be received on or before September 13, 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 Joel Goldberger at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 927–9368, or through the Internet at Joel.P.Goldberger@irs.gov. SUPPLEMENTARY INFORMATION: Title: Notice of Certain Transfers to Foreign Partnerships and Foreign Corporations. OMB Number: 1545–1615. Regulation Project Number: REG– 118926–97. (T.D. 8817). Abstract: Section 6038B requires U.S. persons to provide certain information when they transfer property to a foreign partnership or foreign corporation. This PO 00000 Frm 00123 Fmt 4703 Sfmt 4703 regulation provides reporting rules to identify United States persons who contribute property to foreign partnerships and to ensure the correct reporting of items with respect to those partnerships. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Businesses or other for-profit organizations, and individuals or households. Estimated Number of Respondents: 1. Estimated Time per Respondent: 1. Estimated Total Annual Burden Hours: 1. The collections of information contained in these final regulations are in § 1.6038B–1(b) and 1.6038B–2. The burden of complying with the collection of information required to be reported on Form 8865 is reflected in the burden for Form 8865. The burden of complying with the collection of information required to be reported on Form 926 is reflected in the burden for Form 926. 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. E:\FR\FM\13JYN1.SGM 13JYN1 Federal Register / Vol. 75, No. 133 / Tuesday, July 13, 2010 / Notices Approved: July 2, 2010. Gerald J. Shields, IRS Supervisory Tax Analyst. [FR Doc. 2010–16954 Filed 7–12–10; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [INTL–45–86 (Final) (T.D. 8125)] 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, INTL–45–86 (TD 8125), Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation (Sec. 1.924). DATES: Written comments should be received on or before September 13, 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 copies of the regulations should be directed to Joel Goldberger at Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202) 927– 9368, or through the Internet at Joel.P.Goldberger@irs.gov. jlentini on DSKJ8SOYB1PROD with NOTICES SUPPLEMENTARY INFORMATION: Title: Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation. OMB Number: 1545–0904. Regulation Project Number: INTL–45– 86. (Final) (T.D. 8125). Abstract: This regulation provides rules for complying with foreign management and foreign economic process requirements to enable foreign sales corporations to produce foreign trading gross receipts and qualify for reduced tax rates. Section 1.924(d)– 1(b)(2) of the regulation requires that VerDate Mar<15>2010 16:44 Jul 12, 2010 Jkt 220001 records must be kept to verify that the necessary activities were performed outside the United States. 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. Estimated Number of Respondents: 11,001. Estimated Time Per Respondent: 2 hours. Estimated Total Annual Burden Hours: 22,001. 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 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: July 6, 2010. Gerald J. Shields, IRS Supervisory Tax Analyst. [FR Doc. 2010–16959 Filed 7–12–10; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00124 Fmt 4703 Sfmt 4703 40033 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Taxpayer Advocacy Panel (TAP) Tax Check Waiver 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 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 Taxpayer Advocacy Panel (TAP) Tax Check Waiver. DATES: Written comments should be received on or before September 13, 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 form and instructions should be directed to Joel Goldberger, (202) 927–9368, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at Joel.P.Goldberger@irs.gov. SUPPLEMENTARY INFORMATION: Title: Taxpayer Advocacy Panel (TAP) Tax Check Waiver. OMB Number: 1545–2092. Abstract: Taxpayer Advocacy Panel (TAP) members must be compliant with their tax obligations and must undergo and pass a Tax check in order to be selected as a TAP member. By executing the Tax Check Waiver, the applicant provides information to facilitate conduct of the Tax Check and authorizes the IRS official conducting the Check to release the results of the Check, which are otherwise confidential, to the Director of TAP to help in determining the suitability of the applicant for membership on TAP. Current Actions: There are no changes being made at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals and households. Estimated Number of Respondents: 110. E:\FR\FM\13JYN1.SGM 13JYN1

Agencies

[Federal Register Volume 75, Number 133 (Tuesday, July 13, 2010)]
[Notices]
[Pages 40032-40033]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-16954]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-118926-97; T.D. 8817]


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, REG-118926-97 (TD 8817), Notice of Certain 
Transfers to Foreign Partnerships and Foreign Corporations (Sec.  
1.6038B-1, 1.6038B-2).

DATES: Written comments should be received on or before September 13, 
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 Joel Goldberger at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 927-9368, or through the Internet at 
Joel.P.Goldberger@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Notice of Certain Transfers to Foreign Partnerships and 
Foreign Corporations.
    OMB Number: 1545-1615.
    Regulation Project Number: REG-118926-97. (T.D. 8817).
    Abstract: Section 6038B requires U.S. persons to provide certain 
information when they transfer property to a foreign partnership or 
foreign corporation. This regulation provides reporting rules to 
identify United States persons who contribute property to foreign 
partnerships and to ensure the correct reporting of items with respect 
to those partnerships.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations, and 
individuals or households.
    Estimated Number of Respondents: 1.
    Estimated Time per Respondent: 1.
    Estimated Total Annual Burden Hours: 1.
    The collections of information contained in these final regulations 
are in Sec.  1.6038B-1(b) and 1.6038B-2. The burden of complying with 
the collection of information required to be reported on Form 8865 is 
reflected in the burden for Form 8865. The burden of complying with the 
collection of information required to be reported on Form 926 is 
reflected in the burden for Form 926.
    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.


[[Page 40033]]


    Approved: July 2, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-16954 Filed 7-12-10; 8:45 am]
BILLING CODE 4830-01-P