Proposed Collection; Comment Request for Regulation Project REG-104924-98, 66429 [2010-27222]
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Federal Register / Vol. 75, No. 208 / Thursday, October 28, 2010 / Notices
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 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–27221 Filed 10–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–104924–98]
Proposed Collection; Comment
Request for Regulation Project REG–
104924–98
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,
REG–104924–98, Mark-to-Market
Accounting for Dealers in Commodities
and Traders in Securities or
Commodities (§§ 1.475(e)–1 and 1.475
(f)–2).
emcdonald on DSK2BSOYB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:13 Oct 27, 2010
Jkt 223001
Written comments should be
received on or before December 27, 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 Elaine Christophe, (202)
622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Elaine.H.Christophe@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Mark-to-Market Accounting for
Dealers in Commodities and Traders in
Securities or Commodities.
OMB Number: 1545–1640.
Regulation Project Number: REG–
104924–98.
Abstract: The collection of
information in this proposed regulation
is required by the Internal Revenue
Service to determine whether an
exemption from mark-to-market
treatment is properly claimed. This
information will be used to make that
determination upon audit of taxpayers’
books and records.
Current Actions: There is no change to
this existing proposed regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organization and Individuals.
Estimated Number of Recordkeepers:
1,000.
Estimated Time per Recordkeeper: 1
hour.
Estimated Total Annual Burden
Recordkeeping 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
PO 00000
Frm 00083
Fmt 4703
Sfmt 4703
66429
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 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–27222 Filed 10–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8946
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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 the
PTIN Supplemental Application For
Foreign Persons Without a Social
Security Number.
SUMMARY:
Written comments should be
received on or before December 27, 2010
to be assured of consideration.
DATES:
Direct all written comments
to Gerald Shields, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Elaine Christophe,
(202) 622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington DC 20224, or
through the Internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
E:\FR\FM\28OCN1.SGM
28OCN1
]]>Agencies
[Federal Register Volume 75, Number 208 (Thursday, October 28, 2010)]
[Notices]
[Page 66429]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-27222]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-104924-98]
Proposed Collection; Comment Request for Regulation Project REG-
104924-98
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 notice of proposed rulemaking, REG-104924-98, Mark-to-Market
Accounting for Dealers in Commodities and Traders in Securities or
Commodities (Sec. Sec. 1.475(e)-1 and 1.475 (f)-2).
DATES: Written comments should be received on or before December 27,
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 Elaine Christophe,
(202) 622-3179, or at Internal Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Mark-to-Market Accounting for Dealers in Commodities and
Traders in Securities or Commodities.
OMB Number: 1545-1640.
Regulation Project Number: REG-104924-98.
Abstract: The collection of information in this proposed regulation
is required by the Internal Revenue Service to determine whether an
exemption from mark-to-market treatment is properly claimed. This
information will be used to make that determination upon audit of
taxpayers' books and records.
Current Actions: There is no change to this existing proposed
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organization and
Individuals.
Estimated Number of Recordkeepers: 1,000.
Estimated Time per Recordkeeper: 1 hour.
Estimated Total Annual Burden Recordkeeping 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: October 21, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-27222 Filed 10-27-10; 8:45 am]
BILLING CODE 4830-01-P
