Proposed Collection; Comment Request for Regulation Project, 53740 [2010-21763]
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53740
Federal Register / Vol. 75, No. 169 / Wednesday, September 1, 2010 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
The burden for the collection of
information is reflected in the burden of
Form 1098, Mortgage Interest Statement.
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 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21761 Filed 8–31–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
hsrobinson on DSK69SOYB1PROD with NOTICES
[REG–251520–96]
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
SUMMARY:
VerDate Mar<15>2010
18:24 Aug 31, 2010
Jkt 220001
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–251520–
96 (TD 8785), Classification of Certain
Transactions Involving Computer
Programs (§ 1.861–18).
DATES: Written comments should be
received on or before November 1, 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 information collection
should be directed to R. Joseph Durbala,
at (202) 622–3634, or at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or through the Internet, at
RJoseph.Durbala@irs.gov.
Title: Classification of Certain
Transactions Involving Computer
Programs.
OMB Number: 1545–1594.
Regulation Project Number: REG–
251520–96.
Abstract: Section 1.861–18 of this
regulation provides rules for classifying
transactions involving the transfer of
computer programs. This regulation
grants the taxpayer consent to change its
method of accounting for such
transactions by filing Form 3115 with its
original return for the year of change.
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.
The burden for the collection of
information in this regulation is
reflected in the burden of Form 3115.
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
Frm 00111
Fmt 4703
Sfmt 4703
Approved: August 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–21763 Filed 8–31–10; 8:45 am]
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION:
PO 00000
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.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8851
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 Form
8851, Summary of Archer MSAs.
DATES: Written comments should be
received on or before November 1, 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 form and instructions
SUMMARY:
E:\FR\FM\01SEN1.SGM
01SEN1
]]>Agencies
[Federal Register Volume 75, Number 169 (Wednesday, September 1, 2010)]
[Notices]
[Page 53740]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-21763]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-251520-96]
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, REG-251520-96 (TD 8785), Classification of
Certain Transactions Involving Computer Programs (Sec. 1.861-18).
DATES: Written comments should be received on or before November 1,
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 information collection should be directed to R. Joseph
Durbala, at (202) 622-3634, or at Internal Revenue Service, room 6129,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Classification of Certain Transactions Involving Computer
Programs.
OMB Number: 1545-1594.
Regulation Project Number: REG-251520-96.
Abstract: Section 1.861-18 of this regulation provides rules for
classifying transactions involving the transfer of computer programs.
This regulation grants the taxpayer consent to change its method of
accounting for such transactions by filing Form 3115 with its original
return for the year of change.
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.
The burden for the collection of information in this regulation is
reflected in the burden of Form 3115.
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 24, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010-21763 Filed 8-31-10; 8:45 am]
BILLING CODE 4830-01-P
