Proposed Collection; Comment Request for Regulation Project, 47897-47898 [2010-19506]
Download as PDF
<![CDATA[
Federal Register / Vol. 75, No. 152 / Monday, August 9, 2010 / Notices
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.
sroberts on DSKD5P82C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Source of Income From Sales of
Inventory and Natural Resources
Produced in One Jurisdiction and Sold
in Another Jurisdiction.
OMB Number: 1545–1476.
Regulation Project Number: INTL–3–
95 (TD 8687).
Abstract: This regulation provides
rules for allocating and apportioning
income from sales of natural resources
or other inventory produced in the
United States and sold outside the
United States or produced outside the
United States and sold in the United
States. The information provided is
used by the IRS to determine on audit
whether the taxpayer has properly
determined the source of its income
from export sales.
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:
425.
Estimated Time per Respondent: 2
hrs., 30 minutes.
Estimated Total Annual Burden
Hours: 1,063 hours.
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
VerDate Mar<15>2010
17:01 Aug 06, 2010
Jkt 220001
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. 2010–19508 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–54–94]
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, PS–54–94 (TD
8668), Environmental Settlement FundsClassification (Section 301.7701–4).
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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Environmental Settlement
Funds-Classification.
OMB Number: 1545–1465.
PO 00000
Frm 00143
Fmt 4703
Sfmt 4703
47897
Regulation Project Number: PS–54–94
[T.D. 8668 (final)].
Abstract: This regulation provides
guidance to taxpayers on the proper
classification of trusts formed to collect
and disburse amounts for environmental
remediation of an existing waste site to
discharge taxpayers’ liability or
potential liability under applicable
environmental laws. Section 301.7701–
4(e)(3) of the regulation provides that
the trustee of an environmental
remediation trust must furnish to each
grantor a statement that shows all items
of income, deduction, and credit of the
trust for the taxable year attributable to
the portion of the trust treated as owned
by the grantor. The statement must
provide the grantor with the information
necessary to take the items into account
in computing the grantor’s taxable
income.
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: 4
minutes.
Estimated Total Annual Burden
Hours: 2000.
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
E:\FR\FM\09AUN1.SGM
09AUN1
47898
Federal Register / Vol. 75, No. 152 / Monday, August 9, 2010 / Notices
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. 2010–19506 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–152354–04]
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, REG–152354–
04, Designated Roth Contributions to
Cash or Deferred Arrangements Under
Section 401(k).
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.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
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.
sroberts on DSKD5P82C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Designated Roth Contributions
to Cash or Deferred Arrangements
Under Section 401(k).
OMB Number: 1545–1931.
Regulation Project Number: REG–
152354–04.
Abstract: These regulations provide
guidance concerning the requirements
for designated Roth contributions to
qualified cash or deferred arrangements
VerDate Mar<15>2010
17:01 Aug 06, 2010
Jkt 220001
under section 401(k). The IRS needs this
information to insure compliance with
section 401(k) and (m) and section
402A.
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, not-for-profit
institutions and State, local or Tribal
governments.
Estimated Number of Respondents:
157,500.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 157,500.
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. 2010–19502 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00144
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
2001–56
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
Revenue Procedure 2001–56,
Demonstration Automobile Use.
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 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: Demonstration Automobile Use.
OMB Number: 1545–1756.
Revenue Procedure Number: Revenue
Procedure 2001–56.
Abstract: Revenue Procedure 2001–56
provides optional simplified methods
for determining the value of the use of
demonstration automobiles provided to
employees by automobile dealerships.
Current Actions: There are no changes
being made to this revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 5
hours.
Estimated Total Annual Burden
Hours: 100,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
SUMMARY:
E:\FR\FM\09AUN1.SGM
09AUN1
]]>Agencies
[Federal Register Volume 75, Number 152 (Monday, August 9, 2010)]
[Notices]
[Pages 47897-47898]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-19506]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-54-94]
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, PS-54-94 (TD 8668), Environmental Settlement
Funds-Classification (Section 301.7701-4).
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: Environmental Settlement Funds-Classification.
OMB Number: 1545-1465.
Regulation Project Number: PS-54-94 [T.D. 8668 (final)].
Abstract: This regulation provides guidance to taxpayers on the
proper classification of trusts formed to collect and disburse amounts
for environmental remediation of an existing waste site to discharge
taxpayers' liability or potential liability under applicable
environmental laws. Section 301.7701-4(e)(3) of the regulation provides
that the trustee of an environmental remediation trust must furnish to
each grantor a statement that shows all items of income, deduction, and
credit of the trust for the taxable year attributable to the portion of
the trust treated as owned by the grantor. The statement must provide
the grantor with the information necessary to take the items into
account in computing the grantor's taxable income.
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: 4 minutes.
Estimated Total Annual Burden Hours: 2000.
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
[[Page 47898]]
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. 2010-19506 Filed 8-6-10; 8:45 am]
BILLING CODE 4830-01-P
