Proposed Collection; Comment Request for Regulation Project, 56659-56660 [2010-23036]
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Federal Register / Vol. 75, No. 179 / Thursday, September 16, 2010 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[TD 9057, TD 9154, TD 9187]
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 notice of proposed rulemaking
and temporary regulation, REG–135898–
04 (TD 9154), Extension of Time to Elect
Method for Determining Allowable
Loss; REG–152524–02 (TD 9057),
Guidance Under Section 1502,
Amendment of Waiver of Loss
Carryovers from Separate Return
Limitation Years; REG–123305–02,
REG–102740–02 (TD 9187), Loss
Limitation Rules.
DATES: Written comments should be
received on or before November 15,
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 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.
SUMMARY:
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: REG–135898–04 (TD 9154),
Extension of Time to Elect Method for
Determining Allowable Loss; REG–
152524–02 (TD 9057), Guidance Under
Section 1502, Amendment of Waiver of
Loss Carryovers from Separate Return
Limitation Years; REG–123305–02,
REG–102740–02 (TD 9187), Loss
Limitation Rules.
OMB Number: 1545–1774.
Regulation Project Number: TD 9057,
TD 9154, and TD 9187.
Abstract: The information is
necessary to allow the taxpayer to make
certain elections to determine the
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amount of allowable loss under
§ 1.337(d)–2T, § 1.1502–20 as currently
in effect or under § 1.1502–20 as
modified; to allow the taxpayer to waive
loss carryovers up to the amount of the
§ 1.1502–20(g) election; and to ensure
that loss is not disallowed under
§ 1.337(d)–2T and basis is not reduced
under § 1.337(d)–2T to the extent the
taxpayer establishes that the loss or
basis is not attributable to the
recognition of built in gain on the
disposition of an asset. With respect to
§ 1.1502–20T, the information also is
necessary to allow the common parent
of the selling group to reapportion a
separate, subgroup or consolidated
section 382 limitation when the
acquiring group amends its § 1.1502–
32(b)(4) election. Furthermore,
regarding § 1.1502–32(b)(4), the
information also is necessary to allow
the taxpayer that acquired a subsidiary
of a consolidated group to amend its
election under § 1.1502–32(b)(4), so that
the acquiring group can use the
acquired subsidiary’s losses to offset its
income. The information also is
necessary to allow the taxpayer to make
certain elections to determine the
amount of allowable loss pursuant to a
new due date, and to amend or revoke
certain prior elections to determine the
amount of allowable loss.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
18,360.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Hours:
36,720.
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
PO 00000
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56659
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: September 7, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–23038 Filed 9–15–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–268–82]
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–268–82 (TD
8696), Definitions Under Subchapter S
of the Internal Revenue Code (Section
1.1377–1).
DATES: Written comments should be
received on or before November 15,
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 R. Joseph Durbala (202) 622–
3634, Internal Revenue Service, Room
6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224 or at
RJoseph.Durbala@irs.gov.
SUMMARY:
E:\FR\FM\16SEN1.SGM
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56660
Federal Register / Vol. 75, No. 179 / Thursday, September 16, 2010 / Notices
Title:
Definitions Under Subchapter S of the
Internal Revenue Code.
OMB Number: 1545–1462.
Regulation Project Number: PS–268–
82.
Abstract: Section 1.1377–1(b)(4) of the
regulation provides that an S
corporation making a terminating
election under Internal Revenue Code
section 1377(a)(2) must attach a
statement to its timely filed original or
amended return required to be filed
under Code section 6037(a). The
statement must provide information
concerning the events that gave rise to
the election and declarations of consent
from the S corporation shareholders.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Business or other forprofit organizations, and individuals.
Estimated Number of Respondents:
4,000.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 1,000.
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,
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
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19:19 Sep 15, 2010
Jkt 220001
maintenance, and purchase of services
to provide information.
Approved: September 7, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–23036 Filed 9–15–10; 8:45 am]
BILLING CODE 4830–01–P
Burma; citizen Burma; Passport
937174 (Burma) (individual)
[BURMA]
Dated: September 10, 2010.
Barbara Hammerle,
Acting Director, Office of Foreign Assets
Control.
[FR Doc. 2010–23157 Filed 9–15–10; 8:45 am]
BILLING CODE 4811–42–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Removal of an Alias of an Existing
Specially Designated National Listing
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:
The Treasury Department’s
Office of Foreign Assets Control
(‘‘OFAC’’) is amending an existing
Specially Designated National’s listing
to remove an alias.
DATES: The alias removal is effective
September 10, 2010.
FOR FURTHER INFORMATION CONTACT:
Assistant Director, Compliance
Outreach & Implementation, Office of
Foreign Assets Control, Department of
the Treasury, 1500 Pennsylvania
Avenue, NW. (Treasury Annex),
Washington, DC 20220, Tel.: 202/622–
2490.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Electronic and Facsimile Availability
Additional information concerning
OFAC is available from OFAC’s Web
site (https://www.treas.gov/ofac) or via
facsimile through a 24-hour fax-ondemand service, Tel.: 202/622–0077.
Background to Removal of Alias
The Office of Foreign Assets Control
is removing an alias from Steven Law’s
listing on the Department of the
Treasury’s List of Specially Designated
Nationals and Blocked Persons. The
entry has been amended as:
LAW, Steven (a.k.a. CHUNG, Lo Ping;
a.k.a. LAW, Stephen; a.k.a. LO, Ping
Han; a.k.a. LO, Ping Hau; a.k.a. LO,
Ping Zhong; a.k.a. LO, Steven; a.k.a.
NAING, Htun Myint; a.k.a. NAING,
Tun Myint; a.k.a. NAING, U Myint),
330 Strand Rd., Latha Township,
Rangoon, Burma; 61–62 Bahosi
Development Housing, Wadan St.,
Lanmadaw Township, Rangoon,
Burma; No. 124 Insein Road, Ward
(9), Hlaing Township, Rangoon,
Burma; 3 Shenton Way, #10–01
Shenton House, Singapore 068805,
Singapore; 8A Jalan Teliti, Singapore,
Singapore; DOB 16 May 1958; alt.
DOB 27 Aug 1960; POB Lashio,
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DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0099]
Agency Information Collection
(Dependent’s Request for Change of
Program or Place of Training) Activity
Under OMB Review
Veterans Benefits
Administration, Department of Veterans
Affairs
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501–3521), this notice
announces that the Veterans Benefits
Administration (VBA), Department of
Veterans Affairs, will submit the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden; it includes
the actual data collection instrument.
DATES: Comments must be submitted on
or before October 18, 2010.
ADDRESSES: Submit written comments
on the collection of information through
https://www.Regulations.gov; or to VA’s
OMB Desk Officer, OMB Human
Resources and Housing Branch, New
Executive Office Building, Room 10235,
Washington, DC 20503, (202) 395–7316.
Please refer to ‘‘OMB Control No. 2900–
0099’’ in any correspondence.
FOR FURTHER INFORMATION CONTACT:
Denise McLamb, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue,
NW., Washington, DC 20420, (202) 461–
7485, FAX (202) 273–0443 or e-mail
denise.mclamb@va.gov. Please refer to
‘‘OMB Control No. 2900–0099.’’
SUPPLEMENTARY INFORMATION:
Title: Dependent’s Request for Change
of Program or Place of Training, (Under
Provisions of Chapter 35, Title 38,
U.S.C.), VA Form 22–5495.
OMB Control Number: 2900–0099.
Type of Review: Extension of a
currently approved collection.
Abstract: Spouses, surviving spouses,
or children of veterans who are eligible
SUMMARY:
E:\FR\FM\16SEN1.SGM
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]]>Agencies
[Federal Register Volume 75, Number 179 (Thursday, September 16, 2010)]
[Notices]
[Pages 56659-56660]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-23036]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-268-82]
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-268-82 (TD 8696), Definitions Under
Subchapter S of the Internal Revenue Code (Section 1.1377-1).
DATES: Written comments should be received on or before November 15,
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 R. Joseph Durbala (202)
622-3634, Internal Revenue Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224 or at RJoseph.Durbala@irs.gov.
[[Page 56660]]
SUPPLEMENTARY INFORMATION: Title: Definitions Under Subchapter S of the
Internal Revenue Code.
OMB Number: 1545-1462.
Regulation Project Number: PS-268-82.
Abstract: Section 1.1377-1(b)(4) of the regulation provides that an
S corporation making a terminating election under Internal Revenue Code
section 1377(a)(2) must attach a statement to its timely filed original
or amended return required to be filed under Code section 6037(a). The
statement must provide information concerning the events that gave rise
to the election and declarations of consent from the S corporation
shareholders.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of OMB approval.
Affected Public: Business or other for-profit organizations, and
individuals.
Estimated Number of Respondents: 4,000.
Estimated Time per Respondent: 15 hours.
Estimated Total Annual Burden Hours: 1,000.
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: September 7, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010-23036 Filed 9-15-10; 8:45 am]
BILLING CODE 4830-01-P
