Proposed Collection; Comment Request for Regulation Project, 51882 [2010-20895]
Download as PDF
<![CDATA[
51882
Federal Register / Vol. 75, No. 162 / Monday, August 23, 2010 / Notices
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 3, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
SUPPLEMENTARY INFORMATION:
[FR Doc. 2010–20893 Filed 8–20–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–102–88; T.D. 8612]
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,
erowe on DSK5CLS3C1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
15:31 Aug 20, 2010
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, PS–102–88
(T.D. 8612), Income, Gift and Estate Tax
(20.2056A–3, 20.2056A–4, and
20.2056A–10).
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.
Jkt 220001
Title: Income, Gift and Estate Tax.
OMB Number: 1545–1360.
Regulation Project Number: PS–102–
88. (T.D. 8612)
Abstract: This regulation concerns the
availability of the gift and estate tax
marital deduction when the donee
spouse or the surviving spouse is not a
United States citizen. The regulation
provides guidance to individuals or
fiduciaries: (1) For making a qualified
domestic trust election on the estate tax
return of a decedent whose surviving
spouse is not a United States citizen in
order that the estate may obtain the
marital deduction, and (2) for filing the
annual returns that such an election
may require.
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:
2,300.
PO 00000
Frm 00135
Fmt 4703
Sfmt 9990
Estimated Time per Respondent: 2
hours, 40 minutes.
Estimated Total Annual Burden
Hours: 6,150.
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 6, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–20895 Filed 8–20–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\23AUN1.SGM
23AUN1
]]>Agencies
[Federal Register Volume 75, Number 162 (Monday, August 23, 2010)]
[Notices]
[Page 51882]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-20895]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-102-88; T.D. 8612]
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-102-88 (T.D. 8612), Income, Gift and
Estate Tax (20.2056A-3, 20.2056A-4, and 20.2056A-10).
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: Income, Gift and Estate Tax.
OMB Number: 1545-1360.
Regulation Project Number: PS-102-88. (T.D. 8612)
Abstract: This regulation concerns the availability of the gift and
estate tax marital deduction when the donee spouse or the surviving
spouse is not a United States citizen. The regulation provides guidance
to individuals or fiduciaries: (1) For making a qualified domestic
trust election on the estate tax return of a decedent whose surviving
spouse is not a United States citizen in order that the estate may
obtain the marital deduction, and (2) for filing the annual returns
that such an election may require.
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: 2,300.
Estimated Time per Respondent: 2 hours, 40 minutes.
Estimated Total Annual Burden Hours: 6,150.
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 6, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-20895 Filed 8-20-10; 8:45 am]
BILLING CODE 4830-01-P
