Proposed Collection; Comment Request for Regulation Project, 51880-51881 [2010-20879]
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51880
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Notices
erowe on DSK5CLS3C1PROD with NOTICES
section 43(c) of the Internal Revenue
Code.
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: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
20.
Estimated Time Per Respondent: 73
hours.
Estimated Total Annual Burden
Hours: 1,460.
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: August 2, 2010.
Gerald Shields,
IRS Supervisory Tax Anaylst.
[FR Doc. 2010–20883 Filed 8–20–10; 8:45 am]
BILLING CODE 4830–01–P
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15:31 Aug 20, 2010
Jkt 220001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–4–89; (TD 8580)]
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–4–89 (TD
8580), Disposition of an Interest in a
Nuclear Power Plant (Sec. 1.468A–3).
DATES: Written comments should be
received on or before October 22, 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 Joel Goldberger at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 927–9368, or
through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disposition of an Interest in a
Nuclear Power Plant.
OMB Number: 1545–1378.
Regulation Project Number: PS–4–89
(TD 8580).
Abstract: This regulation relates to
certain Federal income tax
consequences of a disposition of an
interest in a nuclear power plant by a
taxpayer that has maintained a nuclear
decommissioning fund with respect to
that plant. The regulation affects
taxpayers that transfer or acquire
interests in nuclear power plants by
providing guidance on the tax
consequences of these transfers. In
addition, the regulation extends the
benefits of Internal Revenue Code
section 468A to electing taxpayers with
an interest in a nuclear power plant
under the jurisdiction of the Rural
Electrification Administration.
Current Actions: There is no change to
this existing regulation.
SUMMARY:
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
70.
Estimated Time per Respondent: 8
hrs., 13 minutes.
Estimated Total Annual Burden
Hours: 575 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: August 10, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–20889 Filed 8–20–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106012–98] (TD 8936)
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\23AUN1.SGM
23AUN1
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Notices
The Department of the
Treasury, as part of its 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–106012–
98 (TD 8936), Definition of Contribution
in Aid of Construction Under Section
118(c)(§ 1.118–2).
DATES: Written comments should be
received on or before October 22, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Fields, 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
Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 927–
9368, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
erowe on DSK5CLS3C1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Definition of Contribution in
Aid of Construction Under Section
118(c).
OMB Number: 1545–1639.
Regulation Project Number: REG–
106012–98 (TD 8936).
Abstract: This regulation provides
guidance with respect to section 118(c),
which provides that a contribution in
aid of construction received by a
regulated public water or sewage utility
is treated as a contribution to the capital
of the utility and excluded from gross
income.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
300.
Estimated Average Time Per
Respondent: 1 hour.
Estimated Total Annual Reporting
Hours: 300.
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
VerDate Mar<15>2010
15:31 Aug 20, 2010
Jkt 220001
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: August 10, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–20879 Filed 8–20–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–79–91; (T.D. 8573)]
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–79–
91(T.D. 8573), Information Returns
Required of United States Persons With
Respect To Certain Foreign Corporations
(§§ 1.6035–1, 1.6038–2 and 1.6046–1).
SUMMARY:
PO 00000
Frm 00134
Fmt 4703
Sfmt 4703
51881
Written comments should be
received on or before October 22, 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 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.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Information Returns Required of
United States Persons with Respect To
Certain Foreign Corporations.
OMB Number: 1545–1317.
Regulation Project Number: INTL–79–
91. (T.D. 8573)
Abstract: This regulation amends the
existing regulations under sections
6035, 6038, and 6046 of the Internal
Revenue Code. The regulation amends
and liberalizes certain requirements
regarding the format in which
information must be provided for
purposes of Form 5471, Information
Return of U.S. Persons with Respect to
Certain Foreign Corporations. The
regulation provides that financial
statement information must be
expressed in U.S. dollars translated
according to U.S. generally accepted
accounting principles and permits
functional reporting of certain items.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
The burden for the collection of
information is reflected in the burden
for Form 5471, Information Return of
U.S. Persons with Respect to Certain
Foreign Corporations.
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
E:\FR\FM\23AUN1.SGM
23AUN1
]]>Agencies
[Federal Register Volume 75, Number 162 (Monday, August 23, 2010)]
[Notices]
[Pages 51880-51881]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-20879]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106012-98] (TD 8936)
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 51881]]
SUMMARY: The Department of the Treasury, as part of its 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-106012-98 (TD 8936), Definition of Contribution in Aid
of Construction Under Section 118(c)(Sec. 1.118-2).
DATES: Written comments should be received on or before October 22,
2010 to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald Fields, 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 Internal Revenue Service, room
6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202)
927-9368, or through the Internet at Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Definition of Contribution in Aid of Construction Under
Section 118(c).
OMB Number: 1545-1639.
Regulation Project Number: REG-106012-98 (TD 8936).
Abstract: This regulation provides guidance with respect to section
118(c), which provides that a contribution in aid of construction
received by a regulated public water or sewage utility is treated as a
contribution to the capital of the utility and excluded from gross
income.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 300.
Estimated Average Time Per Respondent: 1 hour.
Estimated Total Annual Reporting Hours: 300.
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: August 10, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-20879 Filed 8-20-10; 8:45 am]
BILLING CODE 4830-01-P
