Proposed Collection; Comment Request for Regulation Project, 47896-47897 [2010-19508]
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47896
Federal Register / Vol. 75, No. 152 / Monday, August 9, 2010 / Notices
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. 2010–19501 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–105344–01; T.D. 9036 (final)]
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–105344–
sroberts on DSKD5P82C1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
17:01 Aug 06, 2010
Jkt 220001
01 (TD 9036) Disclosure of Returns and
Return Information by Other Agencies
(§ 301.6103(p)(2)(B)–1).
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: Disclosure of Returns and
Return Information by Other Agencies.
OMB Number: 1545–1757.
Regulation Project Number: REG–
105344–01 (T.D. 9036)(final).
Abstract: In general, under the
regulations, the IRS is permitted to
authorize agencies with access to
returns and return information under
section 6103 of the Internal Revenue
Code to re-disclose returns and return
information based on a written request
and the Commissioner’s approval, to
any authorized recipient set forth in
Code section 6103, subject to the same
conditions and restrictions, and for the
same purposes, as if the recipient had
received the information from the IRS
directly.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Federal, estate, local
or tribal governments.
Estimated Number of Respondents:
11.
Estimated Time per Respondent: 1
hour.
Estimate Total Annual Burden Hours:
11.
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
PO 00000
Frm 00142
Fmt 4703
Sfmt 4703
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. 2010–19504 Filed 8–6–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–3–95]
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–3–95 (TD
8687), Source of Income From Sales of
Inventory and Natural Resources
Produced in One Jurisdiction and Sold
in Another Jurisdiction (§§ 1.863–1 and
1.863–3).
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:
E:\FR\FM\09AUN1.SGM
09AUN1
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
]]>Agencies
[Federal Register Volume 75, Number 152 (Monday, August 9, 2010)]
[Notices]
[Pages 47896-47897]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-19508]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL-3-95]
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-3-95 (TD 8687), Source of Income From
Sales of Inventory and Natural Resources Produced in One Jurisdiction
and Sold in Another Jurisdiction (Sec. Sec. 1.863-1 and 1.863-3).
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.
[[Page 47897]]
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: 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 for-profit 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 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
