Proposed Collection: Comment Request for Regulation Project, 40028-40029 [2010-16965]
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40028
Federal Register / Vol. 75, No. 133 / Tuesday, July 13, 2010 / Notices
maintenance, and purchase of services
to provide information.
Approved: July 1, 2010.
Gerald J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–16961 Filed 7–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[Form 8283–V]
Proposed Collection; Comment
Request for Form 8283–V
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
8283–V, Payment Voucher for Filing Fee
Under Section 170(f)(13).
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(s) 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.
jlentini on DSKJ8SOYB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Payment Voucher for Filing Fee
Under Section 170(f)(13).
OMB Number: 1545–2069.
Form Number: 8283–V.
Abstract: The Pension Protection Act
of 2006 (Pub. L. 109–280) provides in
section 1213(c) of the Act that taxpayers
claiming a deduction for a qualified
conservation contribution with respect
to the exterior of a building located in
a registered historic district in excess of
$10,000, must pay a $500 fee to the
Internal Revenue Service or the
deduction is not allowed.
VerDate Mar<15>2010
16:44 Jul 12, 2010
Jkt 220001
Current Actions: There are no changes
being made to Form 8283–V.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,500.
Estimated Time per Respondent: 28
minutes.
Estimated Total Annual Burden
Hours: 690.
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 Supervisory Tax Analyst.
[FR Doc. 2010–16963 Filed 7–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–116608–97]
Proposed Collection: Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
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–116608–
97 EIC Eligibility Requirements (§ 1.32–
3).
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: EIC Eligibility Requirements.
OMB Number: 1545–1575.
Regulation Project Number: REG–
116608–97.
Abstract: Under Section 1.32–3, this
regulation provides guidance to
taxpayers who have been denied the
earned income credit (EIC) as a result of
the deficiency procedures and wish to
claim the EIC in a subsequent year. The
regulation applies to taxpayers claiming
the EIC for taxable years beginning after
December 31, 1996.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents: 1.
Estimated Time per Respondent: 1.
Estimated Total Annual Hours: 1.
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
E:\FR\FM\13JYN1.SGM
13JYN1
Federal Register / Vol. 75, No. 133 / Tuesday, July 13, 2010 / Notices
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 Supervisory Tax Analyst.
[FR Doc. 2010–16965 Filed 7–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–128767–04 (Final); (T.D. 9289)]
Proposed Collection; Comment
Request for Regulation Project
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 Final
Regulation REG–128767–04, (T.D.
9289), Treatment of Disregarded Entities
Under Section 752.
DATES: Written comments should be
received on or before September 13,
2010 to be assured of consideration.
VerDate Mar<15>2010
16:44 Jul 12, 2010
Jkt 220001
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 regulation
should be directed to Joel Goldberger, at
(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.
ADDRESSES:
SUPPLEMENTARY INFORMATION:
Title: Treatment of Disregarded
Entities Under Section 752.
OMB Number: 1545–1905.
Regulation Project Number: REG–
128767–04, (T.D. 9289).
Abstract: Generally, the regulation
recognizes that only the assets of a
disregarded entity that limits its
member’s liability are available to
satisfy creditors’ claims under local law.
The regulation provides rules under
section 752 for taking into account the
net value of a disregarded entity owned
by a partner or related person for
purposes of allocating partnership
liabilities. Specifically, it provides that
in determining the extent to which a
partner bears the economic risk of loss
for a partnership liability, payment
obligations of a disregarded entity are
taken into account only to the extent of
the net value of the disregarded entity.
Current Actions: There are no changes
to these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households and not-for-profit
institutions.
Estimated Number of Respondents:
1,500.
Estimated Time Per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 3,000.
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
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
40029
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 J. Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–16941 Filed 7–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–113–90]
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 and temporary regulations,
EE–113–90 (TD 8324), Employee
Business Expenses Reporting and
Withholding on Employee Business
Expense Reimbursements and
Allowances (§ 1.62–2).
DATES: Written comments should be
received on or before September 13,
2010 to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
E:\FR\FM\13JYN1.SGM
13JYN1
]]>Agencies
[Federal Register Volume 75, Number 133 (Tuesday, July 13, 2010)]
[Notices]
[Pages 40028-40029]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-16965]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-116608-97]
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-116608-97 EIC Eligibility Requirements
(Sec. 1.32-3).
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: EIC Eligibility Requirements.
OMB Number: 1545-1575.
Regulation Project Number: REG-116608-97.
Abstract: Under Section 1.32-3, this regulation provides guidance
to taxpayers who have been denied the earned income credit (EIC) as a
result of the deficiency procedures and wish to claim the EIC in a
subsequent year. The regulation applies to taxpayers claiming the EIC
for taxable years beginning after December 31, 1996.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1.
Estimated Time per Respondent: 1.
Estimated Total Annual Hours: 1.
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
[[Page 40029]]
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 Supervisory Tax Analyst.
[FR Doc. 2010-16965 Filed 7-12-10; 8:45 am]
BILLING CODE 4830-01-P
