Proposed Collection; Comment Request for Notice 2007-100, 12415 [2011-4996]

Download as PDF Federal Register / Vol. 76, No. 44 / Monday, March 7, 2011 / Notices Entity BANK REFAH KARGARAN (a.k.a. BANK REFAH; a.k.a. WORKERS’ WELFARE BANK (OF IRAN)), No. 40 North Shiraz Street, Mollasadra Ave, Vanak Sq, Tehran, Iran; all offices worldwide [IRAN] [NPWMD] [IFSR] Dated: February 17, 2011. Adam J. Szubin, Director, Office of Foreign Assets Control. [FR Doc. 2011–5056 Filed 3–4–11; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2007–100 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 Notice 2007–100, Transition Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with section 409(a) in Operation. DATES: Written comments should be received on or before April 8, 2008 to be assured of consideration. ADDRESSES: Direct all written comments to Allan Hopkins, Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of notice should be directed to Ralph Terry, at (202) 622-8144, or at Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at Ralph.M.Terry@irs.gov. SUPPLEMENTARY INFORMATION: Title: Transition Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with section 409(a) in Operation OMB Number: 1545–2086. Notice Number: Notice 2007–100. Abstract: This notice sets forth the procedures to be followed by service srobinson on DSKHWCL6B1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 17:54 Mar 04, 2011 Jkt 223001 recipients and service providers in order to correct certain operational failures of a nonqualified deferred compensation plan to comply with section 409A(a). It also describes the types of operational failures that can be corrected under the notice. Current Actions: There are no changes being made to the notice at this time. Type of Review: This is an extension of a currently approved collection. Affected Public: Business or other forprofit institutions, not-for-profit institutions, and individuals or households. Estimated Number of Respondents: 10,000. Estimated Average Time per Respondent: 30 min. Estimated Total Annual Burden Hours: 5,000. 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: March 1, 2011. Allan Hopkins, Tax Analyst. [FR Doc. 2011–4996 Filed 3–4–11; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00101 Fmt 4703 Sfmt 4703 12415 DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–142299–01 & REG–209135–88] 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 existing final regulations, REG–142299–01 and REG–209135–88, Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs). DATES: Written comments should be received on or before May 6, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Allan Hopkins, 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 Ralph Terry at Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202)622–8144, or through the Internet at Ralph.M.Terry@irs.gov. SUMMARY: SUPPLEMENTARY INFORMATION: Title: Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs). OMB Number: 1545–1672. Regulation Project Number: REG– 142299–01 and REG–209135–88. Abstract: The regulation applies with respect to the net built-in gain of C corporation property that becomes property of a Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) by the qualification of a C corporation as a RIC or REIT or by the transfer of property of a C corporation to a RIC or REIT in certain tax-free transactions. Depending on the date of the transfer of property or qualification as a RIC or REIT, the regulation provides that either (1) the C corporation will recognize gain as if it E:\FR\FM\07MRN1.SGM 07MRN1

Agencies

[Federal Register Volume 76, Number 44 (Monday, March 7, 2011)]
[Notices]
[Page 12415]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-4996]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2007-100

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 
Notice 2007-100, Transition Relief and Guidance on Corrections of 
Certain Failures of a Nonqualified Deferred Compensation Plan to Comply 
with section 409(a) in Operation.

DATES: Written comments should be received on or before April 8, 2008 
to be assured of consideration.

ADDRESSES: Direct all written comments to Allan Hopkins, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of notice should be directed to Ralph Terry, at (202) 622-8144, 
or at Internal Revenue Service, room 6129, 1111 Constitution Avenue, 
NW., Washington, DC 20224, or through the Internet, at 
Ralph.M.Terry@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Transition Relief and Guidance on Corrections of Certain 
Failures of a Nonqualified Deferred Compensation Plan to Comply with 
section 409(a) in Operation
    OMB Number: 1545-2086.
    Notice Number: Notice 2007-100.
    Abstract: This notice sets forth the procedures to be followed by 
service recipients and service providers in order to correct certain 
operational failures of a nonqualified deferred compensation plan to 
comply with section 409A(a). It also describes the types of operational 
failures that can be corrected under the notice.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: This is an extension of a currently approved 
collection.
    Affected Public: Business or other for-profit institutions, not-
for-profit institutions, and individuals or households.
    Estimated Number of Respondents: 10,000.
    Estimated Average Time per Respondent: 30 min.
    Estimated Total Annual Burden Hours: 5,000.
    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: March 1, 2011.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2011-4996 Filed 3-4-11; 8:45 am]
BILLING CODE 4830-01-P
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