Proposed Collection; Comment Request for Regulation Project, 69740 [2010-28576]
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69740
Federal Register / Vol. 75, No. 219 / Monday, November 15, 2010 / Notices
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
50,000.
Estimated Time per Respondent: 35
hours, 53 minutes.
Estimated Total Annual Burden
Hours: 1,794,500.
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: November 4, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–28585 Filed 11–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
srobinson on DSKHWCL6B1PROD with NOTICES
[REG–106902–98 (T.D. 8833)]
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
SUMMARY:
VerDate Mar<15>2010
18:04 Nov 12, 2010
Jkt 223001
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–106902–
98 (TD 8833), Consolidated Returns–
Consolidated Overall Foreign Losses
and Separate Limitation Losses
(§ 1.1502–9(c)(2)(iv)).
DATES: Written comments should be
received on or before January 14, 2011
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 Joel Goldberger, at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 927–9368, or
through the Internet at
Joel.P.Goldberger@irs.gov.
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.
SUPPLEMENTARY INFORMATION:
Approved: November 2, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
Title: Consolidated Returns—
Consolidated Overall Foreign Losses
and Separate Limitation Losses.
OMB Number: 1545–1634.
Regulation Project Number: REG–
106902–98. (T.D. 8833).
Abstract: The regulation provides
guidance relating to the amount of
overall foreign losses and separate
limitation losses in the computation of
the foreign tax credit. The regulations
affect consolidated groups of
corporations that compute the foreign
tax credit limitation or that dispose of
property used in a foreign trade or
business.
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 Respondents:
2,000.
Estimated Average Time per
Respondent: 1 hr., 30 min.
Estimated Total Annual Burden
Hours: 3,000.
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.
PO 00000
Frm 00122
Fmt 4703
Sfmt 4703
[FR Doc. 2010–28576 Filed 11–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–115054–01 (T.D. 9074)]
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–115054–
01 (TD 9074) Treatment of Community
Income for Certain Individuals Not
Filing Joint Returns (§ 1.66–4).
SUMMARY:
E:\FR\FM\15NON1.SGM
15NON1
Agencies
[Federal Register Volume 75, Number 219 (Monday, November 15, 2010)]
[Notices]
[Page 69740]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-28576]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106902-98 (T.D. 8833)]
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-106902-98 (TD 8833), Consolidated
Returns-Consolidated Overall Foreign Losses and Separate Limitation
Losses (Sec. 1.1502-9(c)(2)(iv)).
DATES: Written comments should be received on or before January 14,
2011 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 Joel Goldberger, at
Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 927-9368, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Consolidated Returns--Consolidated Overall Foreign Losses
and Separate Limitation Losses.
OMB Number: 1545-1634.
Regulation Project Number: REG-106902-98. (T.D. 8833).
Abstract: The regulation provides guidance relating to the amount
of overall foreign losses and separate limitation losses in the
computation of the foreign tax credit. The regulations affect
consolidated groups of corporations that compute the foreign tax credit
limitation or that dispose of property used in a foreign trade or
business.
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 Respondents: 2,000.
Estimated Average Time per Respondent: 1 hr., 30 min.
Estimated Total Annual Burden Hours: 3,000.
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: November 2, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-28576 Filed 11-12-10; 8:45 am]
BILLING CODE 4830-01-P