Proposed Collection; Comment Request for Regulation Project, 53019-53020 [2010-21483]
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Federal Register / Vol. 75, No. 167 / Monday, August 30, 2010 / Notices
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 23, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21479 Filed 8–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–149519–03]
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 regulation of proposed
rulemaking, REG–149519–03, Section
707 Regarding Disguised Sales,
Generally.
DATES: Written comments should be
received on or before October 29, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald J. 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 R. Joseph Durbala at Internal
jlentini on DSKJ8SOYB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:28 Aug 27, 2010
Jkt 220001
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3634, or
through the internet at
RJJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 707 Regarding
Disguised Sales, Generally.
OMB Number: 1545–1909.
Regulation Project Number: REG–
149519–03.
Abstract: Section 707(a)(2) provides,
in part, that if there is a transfer of
money or property by a partner to a
partnership and a related transfer of
money or property by the partnership to
another partner, the transfers will be
treated as a disguised sale of a
partnership interest between the
partners. The regulations provide rules
relating to disguised sales of partnership
interests and require that the partners or
the partnership disclose the transfers
and certain assumptions of liabilities,
with certain attendant facts, in some
situations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
22,500.
Estimated Time per Respondent: 2
hours.
Estimate Total Annual Burden Hours:
7,500.
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
PO 00000
Frm 00096
Fmt 4703
Sfmt 4703
53019
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 23, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21481 Filed 8–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–147144–06; (TD 9446)]
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 regulation, REG–147144–06,
(TD 9446) Section 1.367(a)–8, Gain
Recognition Agreements With Respect
to Certain Transfers of Stock or
Securities by United States Persons to
Foreign Corporations.
DATES: Written comments should be
received on or before September 29,
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.
SUPPLEMENTARY INFORMATION:
Title: Gain Recognition Agreements
With Respect to Certain Transfers of
Stock or Securities by United States
Persons to Foreign Corporations.
SUMMARY:
E:\FR\FM\30AUN1.SGM
30AUN1
jlentini on DSKJ8SOYB1PROD with NOTICES
53020
Federal Register / Vol. 75, No. 167 / Monday, August 30, 2010 / Notices
OMB Number: 1545–2056.
Regulation Project Number: REG–
147144–06. (TD 9446).
Abstract: This document contains
final regulations under section 367(a) of
the Internal Revenue Code (Code)
concerning gain recognition agreements
filed by United States persons with
respect to transfers of stock or securities
to foreign corporations. The regulations
finalize temporary regulations
published on February 5, 2007 (T.D.
9311, 2007–1 C.B. 635). The regulations
primarily affect United States persons
that transfer (or have transferred) stock
or securities to foreign corporations and
that will enter (or have entered) into a
gain recognition agreement with respect
to such a transfer.
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:
170.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 240.
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,
VerDate Mar<15>2010
16:28 Aug 27, 2010
Jkt 220001
maintenance, and purchase of services
to provide information.
Approved: August 20, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–21483 Filed 8–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–120616–03 (TD 9346 Final
Regulations and Removal of Temporary
Regulations)]
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–120616–
03 (TD 9346), Entry of Taxable Fuel,
(§§ 48.4081–1 and 48.4081–3).
DATES: Written comments should be
received on or before October 29, 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.
SUMMARY:
Title:
Entry of Taxable Fuel.
OMB Number: 1545–1897.
Regulation Project Number: REG–
120616–03 (T.D. 9346 Final Regulations
and Removal of Temporary
Regulations).
Abstract: The regulation imposes joint
and several liability on the importer of
record for the tax imposed on the entry
of taxable fuel into the U.S. and revises
definition of ‘‘enterer’’.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00097
Fmt 4703
Sfmt 9990
Current Actions: This is a Final
Regulation and Removal of Temporary
Regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, and Federal, state,
local or tribal governments.
Estimated Number of Respondents:
1,125.
Estimated Time per Respondent: 1
hour, 25 minutes.
Estimated Total Annual Burden
Hours: 281.
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 23, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–21484 Filed 8–27–10; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\30AUN1.SGM
30AUN1
]]>Agencies
[Federal Register Volume 75, Number 167 (Monday, August 30, 2010)]
[Notices]
[Pages 53019-53020]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-21483]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-147144-06; (TD 9446)]
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 regulation, REG-147144-06, (TD 9446) Section 1.367(a)-8, Gain
Recognition Agreements With Respect to Certain Transfers of Stock or
Securities by United States Persons to Foreign Corporations.
DATES: Written comments should be received on or before September 29,
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.
SUPPLEMENTARY INFORMATION:
Title: Gain Recognition Agreements With Respect to Certain
Transfers of Stock or Securities by United States Persons to Foreign
Corporations.
[[Page 53020]]
OMB Number: 1545-2056.
Regulation Project Number: REG-147144-06. (TD 9446).
Abstract: This document contains final regulations under section
367(a) of the Internal Revenue Code (Code) concerning gain recognition
agreements filed by United States persons with respect to transfers of
stock or securities to foreign corporations. The regulations finalize
temporary regulations published on February 5, 2007 (T.D. 9311, 2007-1
C.B. 635). The regulations primarily affect United States persons that
transfer (or have transferred) stock or securities to foreign
corporations and that will enter (or have entered) into a gain
recognition agreement with respect to such a transfer.
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: 170.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 240.
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 20, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-21483 Filed 8-27-10; 8:45 am]
BILLING CODE 4830-01-P
