Proposed Collection; Comment Request for Regulation Project, 47894-47895 [2010-19493]
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47894
Federal Register / Vol. 75, No. 152 / Monday, August 9, 2010 / Notices
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.
sroberts on DSKD5P82C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: U.S. Income Tax Return for
Settlement Funds (Under Section 468B).
OMB Number: 1545–1394.
Form Number: 1120–SF.
Abstract: Form 1120–SF is used by
settlement funds to report income and
taxes on earnings of the fund. The fund
may be established by court order, a
breach of contract, a violation of law, an
arbitration panel, or the Environmental
Protection Agency. The IRS uses Form
1120–SF to determine if income and
taxes are correctly computed.
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: Business or other forprofit organizations.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 26
hours, 31 minutes.
Estimated Total Annual Burden
Hours: 26,310.
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
VerDate Mar<15>2010
17:01 Aug 06, 2010
Jkt 220001
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 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–19497 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–399–88 (T.D. 8261) (T.D. 8434) (T.D.
9315)].
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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–399–88
[T.D. 8261; T.D. 8434; T.D. 9315],
Treatment of Dual Consolidated Losses
(§ 1.1503–2).
DATES: Written comments should be
received on or before October 8, 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 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: Treatment of Dual Consolidated
Losses.
OMB Number: 1545–1083.
Regulation Project Number: [INTL–
399–88], [T.D. 8261; T.D. 8434; T.D.
9315].
Abstract: Internal Revenue Code
section 1503(d) denies use of the losses
SUMMARY:
PO 00000
Frm 00140
Fmt 4703
Sfmt 4703
of one domestic corporation by another
affiliated domestic corporation where
the loss corporation is also subject to the
income tax of another country. This
regulation allows an affiliate to make
use of the loss if the loss has not been
used in the foreign country and if an
agreement is attached to the income tax
return of the dual resident corporation
or group, to take the loss into income
upon future use of the loss in the foreign
country. The regulation also requires
separate accounting for a dual
consolidated loss where the dual
resident corporation files a consolidated
return.
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:
500.
Estimated Time Per Respondent: 3
hrs., 14 minutes.
Estimated Total Annual Burden
Hours: 1,620 minutes.
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\09AUN1.SGM
09AUN1
Federal Register / Vol. 75, No. 152 / Monday, August 9, 2010 / Notices
Approved: July 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–19493 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13818—The Limited
Payability Claim Against the United
States For Proceeds of An Internal
Revenue Refund Check
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 the
Limited Payability Claim Against the
United States For Proceeds of An
Internal Revenue Refund Check.
DATES: Written comments should be
received on or before October 8, 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: Limited Payability Claim
Against the United States For Proceeds
of An Internal Revenue Refund Check.
OMB Number: 1545–2024.
Form Number: Form–13818.
Abstract: This form is used by
taxpayers for completing a claim against
the United States for the proceeds of an
Internal Revenue refund check.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
sroberts on DSKD5P82C1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
17:01 Aug 06, 2010
Jkt 220001
Affected Public: Individuals or
households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
4,000.
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 4,000.
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 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–19494 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–125628–01; (TD 9243)(Final)]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00141
Fmt 4703
Sfmt 4703
47895
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
and temporary regulations, REG–
125628–01, (TD 9243) Revision of
Income Tax Regulations under Sections
358, 367, 884, and 6038B Dealing with
Statutory Mergers or Consolidations
Under Section 368(a)(1)(A) Involving
One or More Foreign Corporations.
DATES: Written comments should be
received on or before October 8, 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: REG–125628–01 (TD
9243)(final) Revision of Income Tax
Regulations under Sections 358, 367,
884, and 6038B Dealing with Statutory
Mergers or Consolidations Under
Section 368(a)(1)(A) Involving One or
More Foreign Corporations.
OMB Number: 1545–1925.
Regulation Project Number: [REG–
125628–01] (TD 9243)(final).
Abstract: The final regulation
provides rules regarding the merger or
consolidation of domestic or foreign
corporations. This collection of
information is necessary to preserve
U.S. income taxation on gain of certain
stock.
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:
50.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 50.
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
SUMMARY:
E:\FR\FM\09AUN1.SGM
09AUN1
]]>Agencies
[Federal Register Volume 75, Number 152 (Monday, August 9, 2010)]
[Notices]
[Pages 47894-47895]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-19493]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL-399-88 (T.D. 8261) (T.D. 8434) (T.D. 9315)].
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-399-88 [T.D. 8261; T.D. 8434; T.D.
9315], Treatment of Dual Consolidated Losses (Sec. 1.1503-2).
DATES: Written comments should be received on or before October 8, 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 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: Treatment of Dual Consolidated Losses.
OMB Number: 1545-1083.
Regulation Project Number: [INTL-399-88], [T.D. 8261; T.D. 8434;
T.D. 9315].
Abstract: Internal Revenue Code section 1503(d) denies use of the
losses of one domestic corporation by another affiliated domestic
corporation where the loss corporation is also subject to the income
tax of another country. This regulation allows an affiliate to make use
of the loss if the loss has not been used in the foreign country and if
an agreement is attached to the income tax return of the dual resident
corporation or group, to take the loss into income upon future use of
the loss in the foreign country. The regulation also requires separate
accounting for a dual consolidated loss where the dual resident
corporation files a consolidated return.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 500.
Estimated Time Per Respondent: 3 hrs., 14 minutes.
Estimated Total Annual Burden Hours: 1,620 minutes.
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 47895]]
Approved: July 30, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-19493 Filed 8-6-10; 8:45 am]
BILLING CODE 4830-01-P
