Proposed Collection: Comment Request for Regulation Project, 63542-63543 [2010-25945]
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Federal Register / Vol. 75, No. 199 / Friday, October 15, 2010 / Notices
8453–EX, Excise Tax Declaration for an
IRS e-file Return.
DATES: Written comments should be
received on or before December 14, 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 form and instructions
should be directed to Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Allan.M.Hopkins@irs.gov.
mstockstill on DSKH9S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Excise Tax Declaration for an
IRS e-file Return.
OMB Number: 1545–2082.
Form Number: Form 8453–EX.
Abstract: Form 8453–EX, Excise Tax
Declaration for an IRS e-file Return, will
be used in the Modernized e-File
program. This form is necessary to
enable the electronic filing of Forms
720, 2290, and 8849. The authority to efile Form 2290 is Internal Revenue Code
section 4481(e), as added by section
867(c) of Public Law 108–357.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Farms, Business or other
for-profit institutions, Federal
Government, Not-for-profit institutions,
or State, Local or Tribal Government.
Estimated Number of Respondents:
15,000.
Estimated Time per Respondent: 2
hours 50 minutes.
Estimated Total Annual Burden
Hours: 42,600.
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
VerDate Mar<15>2010
16:01 Oct 14, 2010
Jkt 223001
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: October 8, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–25944 Filed 10–14–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–44–94]
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, IA–44–94 (TD
8690), Deductibility, Substantiation, and
Disclosure of Certain Charitable
Contributions (§§ 1.170A–13(f) and
1.6115–1).
DATES: Written comments should be
received on or before December 14, 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
SUMMARY:
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation,
and Disclosure of Certain Charitable
Contributions.
OMB Number: 1545–1464.
Regulation Project Number: IA–44–
94.
Abstract: This regulation provides
guidance regarding the allowance of
certain charitable contribution
deductions, the substantiation
requirements for charitable
contributions of $250 or more, and the
disclosure requirements for quid pro
quo contributions in excess of $75. The
regulations affect donee organizations
described in Internal Revenue code
section 170(c) and individuals and
entities that make payments to these
organizations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
1,750,000.
Estimated Time Per Respondent: 1
hour, 8 minutes.
Estimated Total Annual Burden
Hours: 1,975,000.
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
E:\FR\FM\15OCN1.SGM
15OCN1
Federal Register / Vol. 75, No. 199 / Friday, October 15, 2010 / Notices
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: October 8, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–25945 Filed 10–14–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–118620–97]
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–118620–
97 (TD 8855), Communications Excise
Tax; Prepared Telephone Cards.
DATES: Written comments should be
received on or before December 14, 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 regulations should be
directed to Allan Hopkins, room 6129,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
mstockstill on DSKH9S0YB1PROD with NOTICES
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Communications Excise Tax;
Prepaid Telephone Cards.
OMB Number: 1545–1628.
Regulation Project Number: REG–
118620–97.
VerDate Mar<15>2010
16:01 Oct 14, 2010
Jkt 223001
Abstract: Carriers must keep certain
information documenting their sales of
prepaid telephone cards to other carriers
to avoid responsibility for collecting tax.
The regulations provide rules for the
application of the communications
excise tax to prepaid telephone cards.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
104.
Estimated Time Per Respondent: 20
min.
Estimated Total Annual Burden
Hours: 34.
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: October 8, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010–25946 Filed 10–14–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00111
Fmt 4703
Sfmt 4703
63543
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–148867–03]
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 final regulation, REG–148867–
03, (TD 9327) Disclosure of Returns and
Return Information in Connection with
Written Contracts or Agreements for the
Acquisition of Property or Services for
Tax Administration Purposes.
DATES: Written comments should be
received on or before December 14, 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 regulations 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: REG–148867–03 (TD 9327)
(Final) Disclosure of Returns and Return
Information in Connection with Written
Contracts or Agreements for the
Acquisition of Property or Services for
Tax Administration Purposes.
OMB Number: 1545–1821.
Regulation Project Number: REG–
148867–03.
Abstract: The final regulations clarify
that redisclosures or returns and return
information by contractors to agents or
subcontractors are permissible, and that
the penalty provisions, written
notification requirements, and safeguard
requirements are applicable to these
agents and subcontractors. Section
301.6103(n)–1(d) of the final regulations
require that contractors, agents, and
subcontractors who receive returns or
E:\FR\FM\15OCN1.SGM
15OCN1
]]>Agencies
[Federal Register Volume 75, Number 199 (Friday, October 15, 2010)]
[Notices]
[Pages 63542-63543]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-25945]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA-44-94]
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, IA-44-94 (TD 8690), Deductibility,
Substantiation, and Disclosure of Certain Charitable Contributions
(Sec. Sec. 1.170A-13(f) and 1.6115-1).
DATES: Written comments should be received on or before December 14,
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, NW., Washington, DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation, and Disclosure of Certain
Charitable Contributions.
OMB Number: 1545-1464.
Regulation Project Number: IA-44-94.
Abstract: This regulation provides guidance regarding the allowance
of certain charitable contribution deductions, the substantiation
requirements for charitable contributions of $250 or more, and the
disclosure requirements for quid pro quo contributions in excess of
$75. The regulations affect donee organizations described in Internal
Revenue code section 170(c) and individuals and entities that make
payments to these organizations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
Estimated Number of Respondents: 1,750,000.
Estimated Time Per Respondent: 1 hour, 8 minutes.
Estimated Total Annual Burden Hours: 1,975,000.
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
[[Page 63543]]
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: October 8, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-25945 Filed 10-14-10; 8:45 am]
BILLING CODE 4830-01-P
