Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities, 52458-52459 [2010-21049]
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52458
Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Rules and Regulations
Signing Authority
DEPARTMENT OF THE TREASURY
This document is being issued by CBP
in accordance with § 0.1(b)(1) of the
CBP regulations (19 CFR 0.1(b)(1)).
Internal Revenue Service
List of Subject in 19 CFR Part 111
[TD 9500]
Administrative practice and
procedure, Brokers, Customs duties and
inspection, Imports, Licensing,
Reporting and recordkeeping
requirements.
RIN 1545–BJ47
Amendments to the CBP Regulations
26 CFR Part 301
Disclosures of Return Information
Reflected on Returns to Officers and
Employees of the Department of
Commerce for Certain Statistical
Purposes and Related Activities
■
For the reasons set forth in the
preamble, part 111 of title 19 of the
Code of Federal Regulations (19 CFR
part 111) is amended as set forth below.
AGENCY:
PART 111—CUSTOMS BROKERS
SUMMARY:
1. The general authority citation for
part 111 continues to read as follows:
■
Authority: 19 U.S.C. 66, 1202 (General
Note 3(i), Harmonized Tariff Schedule of the
United States), 1624, 1641.
*
*
*
*
*
2. In § 111.13:
a. Paragraph (a) is amended by
removing the words ‘‘Customs
Headquarters’’ and adding in its place,
the words ‘‘Customs and Border
Protection (CBP) Headquarters’’;
■ b. Paragraph (b) is amended by
revising the heading and adding a new
first sentence;
■ c. Paragraph (c) is amended by
removing the word ‘‘Customs’’ each
place it appears and adding in its place,
the term ‘‘CBP’’; and
■ d. Paragraph (e) is amended by
removing the word ‘‘Customs’’ in the
first sentence and adding in its place,
the term ‘‘CBP’’.
The addition and revision to
paragraph (b) read as follows:
■
■
§ 111.13
license.
Written examination for individual
mstockstill on DSKH9S0YB1PROD with RULES
*
*
*
*
*
(b) Basic requirements, date, and
place of examination. In order to be
eligible to take the written examination,
an individual must on the date of
examination be a citizen of the United
States who has attained the age of 18
years and who is not an officer or
employee of the United States
Government. * * *
*
*
*
*
*
Dated: August 18, 2010.
Alan Bersin,
Commissioner, U.S. Customs and Border
Protection.
[FR Doc. 2010–21254 Filed 8–25–10; 8:45 am]
BILLING CODE 9111–14–P
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20:57 Aug 25, 2010
Jkt 220001
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
This document contains final
and temporary regulations that
authorize the disclosure of certain items
of return information to the Bureau of
the Census (Bureau) in conformance
with section 6103(j)(1) of the Internal
Revenue Code (Code). The final and
temporary regulations are made
pursuant to a request from the Secretary
of Commerce. These regulations
facilitate the assistance of the IRS to the
Bureau in its statistics programs and
require no action by taxpayers and have
no effect on their tax liabilities. The text
of the temporary regulations also serves
as the text of the proposed regulations
[REG–137486–09] set forth in the
Proposed Rules section in this issue of
the Federal Register.
DATES: Effective Date: These regulations
are effective on August 26, 2010.
Applicability Date: For dates of
applicability for this regulation, see
§§ 301.6103(j)(1)–1(e) and
301.6103(j)(1)–T(e).
FOR FURTHER INFORMATION CONTACT:
Melissa Segal at (202) 622–7950 (not a
toll-free call).
SUPPLEMENTARY INFORMATION:
Background
Section 6103(j)(1)(A) authorizes the
Secretary of Treasury to furnish, upon
written request by the Secretary of
Commerce, such return or return
information as the Secretary of Treasury
may prescribe by regulation to officers
and employees of the Bureau of the
Census (Bureau) for the purpose of, but
only to the extent necessary in, the
structuring of censuses and conducting
related statistical activities authorized
by law. Section 301.6103(j)(1)–1 of the
regulations further defines such
purposes by reference to 13 U.S.C.
chapter 5 and provides an itemized
description of the return information
authorized to be disclosed for such
purposes.
PO 00000
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Fmt 4700
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This document adopts final
regulations that authorize the IRS to
disclose an additional item of return
information requested by the Secretary
of Commerce to assist the Bureau in
identifying companies that are actively
engaged in research and development
activities for the Bureau’s annual Survey
of Industrial Research and
Development. In response to this
request, on December 31, 2007, the IRS
and the Treasury Department published
temporary regulations under
§ 6103(j)(1). See TD 9373 (72 FR 74192).
Also on December 31, 2007, the IRS and
the Treasury Department issued a notice
of proposed rulemaking crossreferencing those temporary regulations.
See REG–147832–07 (72 FR 74246). No
comments were received and no public
hearing was requested or held. This
Treasury decision adopts the proposed
rules with no change.
This Treasury decision also contains
temporary regulations that authorize the
disclosure of additional items of return
information requested by the Secretary
of Commerce on the grounds that the
information is necessary to allow the
Bureau to study a developing trend of
increased use of contract workers. The
text of the temporary regulations also
serves as the text of the proposed
regulations set forth in the notice of
proposed rulemaking on this subject in
the Proposed Rules section of this issue
of the Federal Register.
Explanation of Provisions
By letter dated February 6, 2006, the
Secretary of Commerce requested that
an additional item of return information
be disclosed to the Bureau’s annual
Survey of Industrial Research and
Development. As duly requested by the
Secretary of Commerce and set forth in
the proposed regulations, the final
regulation authorizes the disclosure of
categorical information on total
qualified research expenses in three
ranges: Greater than zero, but less than
$1 million; greater than or equal to $1
million, but less than $3 million; and,
greater than or equal to $3 million.
Separately, by letter dated July 24,
2009, the Secretary of Commerce
requested that additional items of return
information be disclosed to the Bureau
for purposes of allowing the Bureau to
study a developing trend of increased
use of contract workers. Specifically, the
Secretary of Commerce requested
disclosure of the following additional
items: (1) Total number of documents
reported on Form 1096 transmitting
Forms 1099–MISC and (2) Total amount
reported on Form 1096 transmitting
Forms 1099–MISC.
E:\FR\FM\26AUR1.SGM
26AUR1
Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Rules and Regulations
Section 301.6103(j)(1)–1 of the
regulations formerly permitted
disclosure of the total number of
documents reported on Form 1096
transmitting Forms 1099–MISC and the
total amount reported on Form 1096
transmitting Forms 1099–MISC. At the
request of the Secretary of Commerce,
the Treasury Department removed these
items from the list of items of return
information authorized to be disclosed
(See TD 9372, 72 FR 73262 [Dec. 27,
2007]). This removal was consistent
with the Secretary of Commerce’s
practice to seek revocation of
authorizations for disclosure of return
information no longer considered
necessary for the structuring of censuses
or related statistical activity.
The Secretary of Commerce has since
determined that these items of return
information are necessary for the
structuring of census and conducting
related statistical activities authorized
by law because these items provide
critical data about contract labor that is
needed to estimate total employment
and payroll in the United States. The
employment and compensation data
compiled by the Census Bureau are
important to analysts and policy makers
in both the public and private sectors.
The Secretary of Commerce asserts that,
because of the strong need for this data
in order to accurately reflect total
employment and payroll in the United
States, good cause exists to amend
Section 301.6103(j)(1)–1 of the
regulations to restore the items listed in
this section to the list of items of return
information that may be disclosed. The
Treasury Department and the IRS agree
that amending existing regulations to
permit disclosure of these items to the
Bureau is appropriate to meet the
analytical needs of the Bureau.
mstockstill on DSKH9S0YB1PROD with RULES
Special Analyses
It has been determined that this
Treasury decision is not a significant
regulatory action as defined in
Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedures
Act (5 U.S.C. chapter 5) does not apply
to these regulations. For applicability of
the Regulatory Flexibility Act, please
refer to the cross-referenced notice of
proposed rulemaking published
elsewhere in this Federal Register.
Pursuant to section 7805(f) of the Code,
this regulation has been submitted to
the Chief Counsel for Advocacy of the
Small Business Administration for
comment on its impact on small
business.
VerDate Mar<15>2010
20:57 Aug 25, 2010
Jkt 220001
Drafting Information
The principal author of these
regulations is Melissa Segal, Office of
the Associate Chief Counsel (Procedure
& Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Gift
taxes, Income taxes, Penalties, Reporting
and recordkeeping requirements.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
■
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
■
52459
(xxx) Total amount reported on Form
1096 transmitting Forms 1099–MISC.
*
*
*
*
*
(e) Effective/applicability date.
Paragraph (b)(3)(xxix) through
(b)(3)(xxx) of this section is applicable
to disclosures to the Bureau of the
Census on or after August 26, 2010.
(f) * * * The applicability of
paragraphs (b)(3)(xxix) through
(b)(3)(xxx) of this section expires on or
before August 26, 2013.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: August 11, 2010.
Michael Mundaca,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2010–21049 Filed 8–25–10; 8:45 am]
BILLING CODE 4830–01–P
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.6103(j)(1)–1 is
amended by adding paragraph
(b)(3)(xxv) and revising paragraph (e) to
read as follows:
■
§ 301.6103(j)(1)–1 Disclosure of return
information reflected on returns to officers
and employees of the Department of
Commerce for certain statistical purposes
and related activities.
*
*
*
*
*
(b) * * *
(3) * * *
(xxv) From Form 6765 (when filed
with corporation income tax returns)—
total qualified research expenses.
*
*
*
*
*
(e) Effective/applicability date.
Paragraph (b)(3)(xxv) of this section is
applicable to disclosures to the Bureau
of the Census on or after August 26,
2010.
■ Par. 3. Section 301.6103(j)(1)–1T is
amended by:
■ 1. Reserve paragraphs (b)(3)(xxvi)
through (b)(3)(xxviii).
■ 2. Adding paragraphs (b)(3)(xxix) and
(b)(3)(xxx).
■ 3. Revising paragraph (e).
■ 4. Adding a sentence at the end of
paragraph (f).
§ 301.6103(j)(1)–1T Disclosures of return
information reflected on returns to officers
and employees of the Department of
Commerce, for certain statistical purposes
and related activities (temporary).
*
*
*
*
*
(b)(3)(xxvi) through (b)(3)(xxviii)
[Reserved]. For further guidance, see
§ 301.6103(j)(1)–1(b)(3)(xxvi) through
(b)(3)(xxviii).
(xxix) Total number of documents
reported on Form 1096 transmitting
Forms 1099–MISC.
PO 00000
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DEPARTMENT OF THE TREASURY
Fiscal Service
31 CFR Parts 317, 351, 353, and 359
Regulations Governing Agencies for
Issue of United States Savings Bonds;
Offering of United States Savings
Bonds, Series EE; Regulations
Governing Definitive United States
Savings Bonds, Series EE and HH;
Offering of United States Savings
Bonds, Series I
Bureau of the Public Debt,
Fiscal Service, Treasury.
ACTION: Final rule.
AGENCY:
Treasury is discontinuing the
issuance of definitive (paper) savings
bonds through payroll savings plans.
DATES: Effective Date: The amendments
to 31 CFR 351.47 and 31 CFR 359.35 are
effective on October 1, 2010; all other
amendments are effective on January 1,
2011.
ADDRESSES: You can download this
Final Rule at the following Internet
addresses: https://
www.publicdebt.treas.gov, https://
www.gpo.gov, or https://
www.regulations.gov.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Elisha Whipkey, Director, Division of
Program Administration, Office of Retail
Securities, Bureau of the Public Debt, at
(304) 480–6319 or
elisha.whipkey@bpd.treas.gov.
Ann Fowler, Attorney-Adviser, Susan
Sharp, Attorney-Adviser, Dean Adams,
Assistant Chief Counsel, Edward
Gronseth, Deputy Chief Counsel, Office
of the Chief Counsel, Bureau of the
E:\FR\FM\26AUR1.SGM
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]]>Agencies
[Federal Register Volume 75, Number 165 (Thursday, August 26, 2010)]
[Rules and Regulations]
[Pages 52458-52459]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-21049]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9500]
RIN 1545-BJ47
Disclosures of Return Information Reflected on Returns to
Officers and Employees of the Department of Commerce for Certain
Statistical Purposes and Related Activities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final and temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final and temporary regulations that
authorize the disclosure of certain items of return information to the
Bureau of the Census (Bureau) in conformance with section 6103(j)(1) of
the Internal Revenue Code (Code). The final and temporary regulations
are made pursuant to a request from the Secretary of Commerce. These
regulations facilitate the assistance of the IRS to the Bureau in its
statistics programs and require no action by taxpayers and have no
effect on their tax liabilities. The text of the temporary regulations
also serves as the text of the proposed regulations [REG-137486-09] set
forth in the Proposed Rules section in this issue of the Federal
Register.
DATES: Effective Date: These regulations are effective on August 26,
2010.
Applicability Date: For dates of applicability for this regulation,
see Sec. Sec. 301.6103(j)(1)-1(e) and 301.6103(j)(1)-T(e).
FOR FURTHER INFORMATION CONTACT: Melissa Segal at (202) 622-7950 (not a
toll-free call).
SUPPLEMENTARY INFORMATION:
Background
Section 6103(j)(1)(A) authorizes the Secretary of Treasury to
furnish, upon written request by the Secretary of Commerce, such return
or return information as the Secretary of Treasury may prescribe by
regulation to officers and employees of the Bureau of the Census
(Bureau) for the purpose of, but only to the extent necessary in, the
structuring of censuses and conducting related statistical activities
authorized by law. Section 301.6103(j)(1)-1 of the regulations further
defines such purposes by reference to 13 U.S.C. chapter 5 and provides
an itemized description of the return information authorized to be
disclosed for such purposes.
This document adopts final regulations that authorize the IRS to
disclose an additional item of return information requested by the
Secretary of Commerce to assist the Bureau in identifying companies
that are actively engaged in research and development activities for
the Bureau's annual Survey of Industrial Research and Development. In
response to this request, on December 31, 2007, the IRS and the
Treasury Department published temporary regulations under Sec.
6103(j)(1). See TD 9373 (72 FR 74192). Also on December 31, 2007, the
IRS and the Treasury Department issued a notice of proposed rulemaking
cross-referencing those temporary regulations. See REG-147832-07 (72 FR
74246). No comments were received and no public hearing was requested
or held. This Treasury decision adopts the proposed rules with no
change.
This Treasury decision also contains temporary regulations that
authorize the disclosure of additional items of return information
requested by the Secretary of Commerce on the grounds that the
information is necessary to allow the Bureau to study a developing
trend of increased use of contract workers. The text of the temporary
regulations also serves as the text of the proposed regulations set
forth in the notice of proposed rulemaking on this subject in the
Proposed Rules section of this issue of the Federal Register.
Explanation of Provisions
By letter dated February 6, 2006, the Secretary of Commerce
requested that an additional item of return information be disclosed to
the Bureau's annual Survey of Industrial Research and Development. As
duly requested by the Secretary of Commerce and set forth in the
proposed regulations, the final regulation authorizes the disclosure of
categorical information on total qualified research expenses in three
ranges: Greater than zero, but less than $1 million; greater than or
equal to $1 million, but less than $3 million; and, greater than or
equal to $3 million.
Separately, by letter dated July 24, 2009, the Secretary of
Commerce requested that additional items of return information be
disclosed to the Bureau for purposes of allowing the Bureau to study a
developing trend of increased use of contract workers. Specifically,
the Secretary of Commerce requested disclosure of the following
additional items: (1) Total number of documents reported on Form 1096
transmitting Forms 1099-MISC and (2) Total amount reported on Form 1096
transmitting Forms 1099-MISC.
[[Page 52459]]
Section 301.6103(j)(1)-1 of the regulations formerly permitted
disclosure of the total number of documents reported on Form 1096
transmitting Forms 1099-MISC and the total amount reported on Form 1096
transmitting Forms 1099-MISC. At the request of the Secretary of
Commerce, the Treasury Department removed these items from the list of
items of return information authorized to be disclosed (See TD 9372, 72
FR 73262 [Dec. 27, 2007]). This removal was consistent with the
Secretary of Commerce's practice to seek revocation of authorizations
for disclosure of return information no longer considered necessary for
the structuring of censuses or related statistical activity.
The Secretary of Commerce has since determined that these items of
return information are necessary for the structuring of census and
conducting related statistical activities authorized by law because
these items provide critical data about contract labor that is needed
to estimate total employment and payroll in the United States. The
employment and compensation data compiled by the Census Bureau are
important to analysts and policy makers in both the public and private
sectors. The Secretary of Commerce asserts that, because of the strong
need for this data in order to accurately reflect total employment and
payroll in the United States, good cause exists to amend Section
301.6103(j)(1)-1 of the regulations to restore the items listed in this
section to the list of items of return information that may be
disclosed. The Treasury Department and the IRS agree that amending
existing regulations to permit disclosure of these items to the Bureau
is appropriate to meet the analytical needs of the Bureau.
Special Analyses
It has been determined that this Treasury decision is not a
significant regulatory action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not required. It also has been
determined that section 553(b) of the Administrative Procedures Act (5
U.S.C. chapter 5) does not apply to these regulations. For
applicability of the Regulatory Flexibility Act, please refer to the
cross-referenced notice of proposed rulemaking published elsewhere in
this Federal Register. Pursuant to section 7805(f) of the Code, this
regulation has been submitted to the Chief Counsel for Advocacy of the
Small Business Administration for comment on its impact on small
business.
Drafting Information
The principal author of these regulations is Melissa Segal, Office
of the Associate Chief Counsel (Procedure & Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
0
Accordingly, 26 CFR part 301 is amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 301.6103(j)(1)-1 is amended by adding paragraph
(b)(3)(xxv) and revising paragraph (e) to read as follows:
Sec. 301.6103(j)(1)-1 Disclosure of return information reflected on
returns to officers and employees of the Department of Commerce for
certain statistical purposes and related activities.
* * * * *
(b) * * *
(3) * * *
(xxv) From Form 6765 (when filed with corporation income tax
returns)--total qualified research expenses.
* * * * *
(e) Effective/applicability date. Paragraph (b)(3)(xxv) of this
section is applicable to disclosures to the Bureau of the Census on or
after August 26, 2010.
0
Par. 3. Section 301.6103(j)(1)-1T is amended by:
0
1. Reserve paragraphs (b)(3)(xxvi) through (b)(3)(xxviii).
0
2. Adding paragraphs (b)(3)(xxix) and (b)(3)(xxx).
0
3. Revising paragraph (e).
0
4. Adding a sentence at the end of paragraph (f).
Sec. 301.6103(j)(1)-1T Disclosures of return information reflected on
returns to officers and employees of the Department of Commerce, for
certain statistical purposes and related activities (temporary).
* * * * *
(b)(3)(xxvi) through (b)(3)(xxviii) [Reserved]. For further
guidance, see Sec. 301.6103(j)(1)-1(b)(3)(xxvi) through
(b)(3)(xxviii).
(xxix) Total number of documents reported on Form 1096 transmitting
Forms 1099-MISC.
(xxx) Total amount reported on Form 1096 transmitting Forms 1099-
MISC.
* * * * *
(e) Effective/applicability date. Paragraph (b)(3)(xxix) through
(b)(3)(xxx) of this section is applicable to disclosures to the Bureau
of the Census on or after August 26, 2010.
(f) * * * The applicability of paragraphs (b)(3)(xxix) through
(b)(3)(xxx) of this section expires on or before August 26, 2013.
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
Approved: August 11, 2010.
Michael Mundaca,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. 2010-21049 Filed 8-25-10; 8:45 am]
BILLING CODE 4830-01-P
