Proposed Collection; Comment Request for Regulation Project, 61244 [2010-24758]
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61244
Federal Register / Vol. 75, No. 191 / Monday, October 4, 2010 / Notices
Estimated Time per Respondent: 51
hours, 9 minutes.
Estimated Total Annual Burden
Hours: 5,115,000.
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 16, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–24759 Filed 10–1–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–9–95]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
jlentini on DSKJ8SOYB1PROD with NOTICES
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
SUMMARY:
VerDate Mar<15>2010
17:23 Oct 01, 2010
Jkt 223001
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, INTL–9–95 (TD
8702), Certain Transfers of Domestic
Stock or Securities by U.S. Persons to
Foreign Corporations (§ 1.367(a)–3).
DATES: Written comments should be
received on or before December 3, 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
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Transfers of Domestic
Stock or Securities by U.S. Persons to
Foreign Corporations.
OMB Number: 1545–1478.
Regulation Project Number: INTL–9–
95 (TD 8702).
Abstract: This regulation relates to
certain transfers of stock or securities of
domestic corporations pursuant to the
corporate organization, reorganization,
or liquidation provisions of the internal
Revenue Code. Transfers of stock or
securities by U.S. persons in tax-free
transactions are treated as taxable
transactions when the acquirer is a
foreign corporation, unless an exception
applies under Code section 367(a). This
regulation provides that no U.S. person
will qualify for an exception unless the
U.S. target company complies with
certain reporting requirements.
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 Responses: 100.
Estimated Time Per Response: 10
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
PO 00000
Frm 00126
Fmt 4703
Sfmt 4703
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 28, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010–24758 Filed 10–1–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8038–R
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
8038–R, Request for Recovery of
Overpayments Under Arbitrage Rebate
Provisions.
DATES: Written comments should be
received on or before December 3, 2010
to be assured of consideration.
SUMMARY:
E:\FR\FM\04OCN1.SGM
04OCN1
]]>Agencies
[Federal Register Volume 75, Number 191 (Monday, October 4, 2010)]
[Notices]
[Page 61244]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-24758]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL-9-95]
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, INTL-9-95 (TD 8702), Certain Transfers of
Domestic Stock or Securities by U.S. Persons to Foreign Corporations
(Sec. 1.367(a)-3).
DATES: Written comments should be received on or before December 3,
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 Revenue Service, Room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-3634, or through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Transfers of Domestic Stock or Securities by U.S.
Persons to Foreign Corporations.
OMB Number: 1545-1478.
Regulation Project Number: INTL-9-95 (TD 8702).
Abstract: This regulation relates to certain transfers of stock or
securities of domestic corporations pursuant to the corporate
organization, reorganization, or liquidation provisions of the internal
Revenue Code. Transfers of stock or securities by U.S. persons in tax-
free transactions are treated as taxable transactions when the acquirer
is a foreign corporation, unless an exception applies under Code
section 367(a). This regulation provides that no U.S. person will
qualify for an exception unless the U.S. target company complies with
certain reporting requirements.
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 Responses: 100.
Estimated Time Per Response: 10 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 28, 2010.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2010-24758 Filed 10-1-10; 8:45 am]
BILLING CODE 4830-01-P
