Proposed Collection; Comment Request for Regulation Project, 60507-60508 [2010-24500]
Download as PDF
<![CDATA[
Federal Register / Vol. 75, No. 189 / Thursday, September 30, 2010 / Notices
maintenance, and purchase of services
to provide information.
Approved: September 7, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–24484 Filed 9–29–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2007–
37
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
Revenue Procedure 2007–37, Substitute
Mortality Tables for Single Employer
Defined Benefit Plans.
DATES: Written comments should be
received on or before November 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 revenue procedure should
be directed to Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Substitute Mortality Tables for
Single Employer Defined Benefit Plans.
OMB Number: 1545–2073.
Revenue Procedure Number: Revenue
Procedure 2007–37.
Abstract: Revenue Procedure 2007–37
describes the process for obtaining a
letter ruling as to the acceptability of
substitute mortality tables under section
430(h)(3)(C) of the Code.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
mstockstill on DSKH9S0YB1PROD with NOTICES6
SUMMARY:
VerDate Mar<15>2010
17:48 Sep 29, 2010
Jkt 220001
Affected Public: Business or other forprofit organizations, not-for-profit
institutions and farms.
Estimated Number of Responses: 450.
Estimated Annual Average Time per
Response: 56 hrs., 25 min.
Estimated Total Annual Hours:
25,400.
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.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–24487 Filed 9–29–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–246256–96]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
60507
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–246256–
96 (TD 8978), Excise Taxes on Excess
Benefit Transactions (§ 53.4958–6).
DATES: Written comments should be
received on or before November 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 Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Excise Taxes on Excess Benefit
Transactions.
OMB Number: 1545–1623. Regulation
Project Number: REG–246256–96.
Abstract: This regulation relates to the
excise taxes on excess benefit
transactions under section 4958 of the
Internal Revenue Code and affects
certain tax-exempt organizations
described in Code sections 501(c)(3) and
(4). The collection of information entails
obtaining and relying on appropriate
comparability data and documenting the
basis of an organization’s determination
that compensation is reasonable, or a
property transfer (or transfer of the right
to use property) a fair market value.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
150,427.
Estimated Time per Respondent: 6
hours, 3 minutes.
Estimated Total Annual Burden
Hours: 910,083.
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
SUMMARY:
E:\FR\FM\30SEN1.SGM
30SEN1
60508
Federal Register / Vol. 75, No. 189 / Thursday, September 30, 2010 / Notices
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.
Gerald Shields,
Supervisory Tax Analyst.
[FR Doc. 2010–24500 Filed 9–29–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–52–88]
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–52–88 (TD
8455), Election to Expense Certain
Depreciable Business Assets. (§§ 1.179–
2, 1.179–3).
mstockstill on DSKH9S0YB1PROD with NOTICES6
SUMMARY:
VerDate Mar<15>2010
17:48 Sep 29, 2010
Jkt 220001
Written comments should be
received on or before November 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 this regulation should be
directed to Allan Hopkins, (202) 622–
6665, or through the internet
(Allan.M.Hopkins@irs.gov) Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224.
SUPPLEMENTARY INFORMATION:
Title: Election to Expense Certain
Depreciable Business Assets.
OMB Number: 1545–1201.
Regulation Project Number: PS–52–88
Final.
Abstract: The regulations provide
rules on the election described in
Internal Revenue Code section 179(b)(4);
the apportionment of the dollar
limitation among component members
of a controlled group; and the proper
order for deducting the carryover of
disallowed deduction. The
recordkeeping and reporting
requirements are necessary to monitor
compliance with the section 179 rules.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, farms, and business or
other for-profit organizations.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 45
min.
Estimated Total Annual Burden
Hours: 15,000 hours.
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
DATES:
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
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.
Gerald Shields,
Supervisory Tax Analyst.
[FR Doc. 2010–24490 Filed 9–29–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–43–92]
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, EE–43–92 (TD
8619), Direct Rollovers and 20-Percent
Withholding Upon Eligible Rollover
Distributions From Qualified Plans
(§§ 1.401(a)(31)–1, 1.402(c)–2, 1.402(f)–
1, 1.403(b)–2, and 31.3405(c)–1.
DATES: Written comments should be
received on or before November 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 Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
SUMMARY:
E:\FR\FM\30SEN1.SGM
30SEN1
]]>Agencies
[Federal Register Volume 75, Number 189 (Thursday, September 30, 2010)]
[Notices]
[Pages 60507-60508]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-24500]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-246256-96]
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-246256-96 (TD 8978), Excise Taxes on
Excess Benefit Transactions (Sec. 53.4958-6).
DATES: Written comments should be received on or before November 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 Allan Hopkins at
Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Excise Taxes on Excess Benefit Transactions.
OMB Number: 1545-1623. Regulation Project Number: REG-246256-96.
Abstract: This regulation relates to the excise taxes on excess
benefit transactions under section 4958 of the Internal Revenue Code
and affects certain tax-exempt organizations described in Code sections
501(c)(3) and (4). The collection of information entails obtaining and
relying on appropriate comparability data and documenting the basis of
an organization's determination that compensation is reasonable, or a
property transfer (or transfer of the right to use property) a fair
market value.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 150,427.
Estimated Time per Respondent: 6 hours, 3 minutes.
Estimated Total Annual Burden Hours: 910,083.
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
[[Page 60508]]
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.
Gerald Shields,
Supervisory Tax Analyst.
[FR Doc. 2010-24500 Filed 9-29-10; 8:45 am]
BILLING CODE 4830-01-P
