Proposed Collection: Comment Request for Regulation Project, 40030 [2010-16964]
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40030
Federal Register / Vol. 75, No. 133 / Tuesday, July 13, 2010 / Notices
copies of the 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.
Title:
Employee Business Expenses-Reporting
and Withholding on Employee Business
Expense Reimbursements and
Allowances.
OMB Number: 1545–1148.
Regulation Project Number: EE–113–
90 (TD 8324).
Abstract: These temporary and final
regulations provide rules concerning the
taxation of, and reporting and
withholding on, payments with respect
to employee business expenses under a
reimbursement or other expense
allowance arrangement. The regulations
affect employees who receive payments
and payors who make payments under
such arrangements.
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:
1,419,456.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual
Recordkeeping Hours: 709,728.
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
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SUPPLEMENTARY INFORMATION:
VerDate Mar<15>2010
18:15 Jul 12, 2010
Jkt 220001
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: July 6, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010–16966 Filed 7–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–124405–03, TD 9168 (final)]
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. TD 9168,
Optional 10-Year Write-off of Certain
Tax Preferences.
DATES: Written comments should be
received on or before September 13,
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.
Regulation Project Number: REG–
124405–03 [TD 9168 (final)].
Abstract: This collection of
information is required by the IRS to
verify compliance with section 59(e).
This information will be used to
determine whether the amount of tax
has been calculated correctly.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual 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
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.
SUPPLEMENTARY INFORMATION:
Title: Optional 10–Year Write-off of
Certain Tax Preferences.
OMB Number: 1545–1903.
Approved: July 6, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010–16964 Filed 7–12–10; 8:45 am]
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BILLING CODE 4830–01–P
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Agencies
[Federal Register Volume 75, Number 133 (Tuesday, July 13, 2010)]
[Notices]
[Page 40030]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-16964]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-124405-03, TD 9168 (final)]
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. TD 9168, Optional 10-Year Write-off of
Certain Tax Preferences.
DATES: Written comments should be received on or before September 13,
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: Optional 10-Year Write-off of Certain Tax Preferences.
OMB Number: 1545-1903.
Regulation Project Number: REG-124405-03 [TD 9168 (final)].
Abstract: This collection of information is required by the IRS to
verify compliance with section 59(e). This information will be used to
determine whether the amount of tax has been calculated correctly.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, Businesses and other
for-profit organizations.
Estimated Number of Respondents: 10,000.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual 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 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: July 6, 2010.
Gerald Shields,
IRS Tax Supervisory Analyst.
[FR Doc. 2010-16964 Filed 7-12-10; 8:45 am]
BILLING CODE 4830-01-P