Proposed Collection; Comment Request for Regulation Project, 21427-21428 [2011-8996]
Download as PDF
Federal Register / Vol. 76, No. 73 / Friday, April 15, 2011 / Notices
Fund Environmental Quality
Regulations (12 CFR part 1815). The
ERNR will assist the CDFI Fund in
determining whether additional
environmental review is necessary for
the proposed CMF project, as mandated
by 12 CFR Part 1815.
Current Actions: New collection.
Type of Review: Regular Review.
Affected Public: Capital Magnet Fund
Awardees.
Estimated Number of Respondents:
20.
Estimated Annual Time per
Respondent: 4 hours.
Estimated Total Annual Burden
Hours: 80 hours.
Requests For Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for Office of Management and
Budget approval. All comments will
become a matter of public record and
will be published on the CDFI Fund
Web site at https://www.cdfifund.gov.
Comments are invited on: (a) Whether
the collection of information is
necessary for the proper performance of
the functions of the CDFI Fund,
including whether the information shall
have practical utility; (b) the accuracy of
the CDFI Fund’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 technology; and (e) estimates of
capital or start-up costs and costs of
operation, maintenance, and purchase
of services to provide information.
Authority: Pub. L. 110–289.
Dated: April 8, 2011.
Donna Gambrell,
Director, Community Development Financial
Institutions Fund.
[FR Doc. 2011–9205 Filed 4–14–11; 8:45 am]
BILLING CODE 4810–70–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
srobinson on DSKHWCL6B1PROD with NOTICES
AGENCY:
The Department of the
Treasury, as part of its effort to reduce
paperwork and respondent burden,
invites the general public and Federal
agencies to take this opportunity to
comment on proposed and/or
SUMMARY:
VerDate Mar<15>2010
16:58 Apr 14, 2011
Jkt 223001
continuing information collections, as
required by the Paperwork Reduction
Act of 1995, Public Law 104–13 (44
U.S.C. 3506(c)(2)(A)). The IRS is
soliciting comments concerning
information collection requirements
related to the treatment of gain from the
disposition of interest in certain natural
resource recapture property by S
corporations and their shareholders.
DATES: Written comments should be
received on or before June 14, 2011 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the information collection
should be directed to Joel Goldberger, at
(202) 927–9368, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treatment of Gain From the
Disposition of Interest in Certain
Natural Resource Recapture Property by
S Corporations and Their Shareholders.
OMB Number: 1545–1493.
Regulation Project Number: T.D. 8684.
Abstract: This regulation prescribes
rules under Code section 1254 relating
to the treatment by S corporations and
their shareholders of gain from the
disposition of natural resource recapture
property and from the sale or exchange
of S corporation stock. Section 1.1254–
4(c)(2) of the regulation provides that
gain recognized on the sale or exchange
of S corporation stock is not treated as
ordinary income if the shareholder
attaches a statement to his or her return
containing information establishing that
the gain is not attributable to section
1254 costs.
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, and individuals.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 1
hour.
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.
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
21427
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: April 5, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–8756 Filed 4–14–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
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
information collection requirements
related to manufacturers excise taxes on
sporting goods and firearms and other
administrative provisions of special
application to manufacturers and
retailers excise taxes.
SUMMARY:
E:\FR\FM\15APN1.SGM
15APN1
21428
Federal Register / Vol. 76, No. 73 / Friday, April 15, 2011 / Notices
Written comments should be
received on or before June 14, 2011 to
be assured of consideration.
ADDRESSES: Direct all written comments
to, Yvette B. Lawrence, 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, Joel Goldberger (202) 927–
9368, Internal Revenue Service, room
6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or through the
Internet at Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Manufacturers Excise Taxes on Sporting
Goods and Firearms and Other
Administrative Provisions of Special
Application To Manufacturers and
Retailers Excise Taxes.
OMB Number: 1545–0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the
Internal Revenue Code impose excise
taxes on the sale or use of certain
articles. Code section 6416 allows a
credit or refund of the tax to
manufacturers in certain cases. Code
sections 6420, 6421, and 6427 allow
credits or refunds of the tax to certain
users of the articles. This regulation
contains reporting and recordkeeping
requirements that enable the IRS and
taxpayers to verify that the proper
amount of tax is reported or excluded.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, farms, and state,
local, or tribal governments.
Estimated Number of Respondents:
1,500,000.
Estimated Time per Respondent: 19
minutes.
Estimated Total Annual Burden
Hours: 475,000.
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
srobinson on DSKHWCL6B1PROD with NOTICES
DATES:
VerDate Mar<15>2010
16:58 Apr 14, 2011
Jkt 223001
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
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) 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: April 8, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–8996 Filed 4–14–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
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)). The IRS is soliciting
comments concerning information
collection requirements related to
manufacturers excise taxes on sporting
goods and firearms and other
administrative provisions of special
application to manufacturers and
retailers excise taxes.
DATES: Written comments should be
received on or before June 14, 2011 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
SUMMARY:
PO 00000
Frm 00111
Fmt 4703
Sfmt 4703
copies of the regulation should be
directed to Joel Goldberger (202) 927–
9368, Internal Revenue Service, Room
6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or through the
Internet at Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other
Administrative Provisions of Special
Application to Manufacturers and
Retailers Excise Taxes.
OMB Number: 1545–0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the
Internal Revenue Code impose excise
taxes on the sale or use of certain
articles. Code section 6416 allows a
credit or refund of the tax to
manufacturers in certain cases. Code
sections 6420, 6421, and 6427 allow
credits or refunds of the tax to certain
users of the articles. This regulation
contains reporting and recordkeeping
requirements that enable the IRS and
taxpayers to verify that the proper
amount of tax is reported or excluded.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, farms, and state,
local, or tribal governments.
Estimated Number of Respondents:
1,500,000.
Estimated Time per Respondent: 19
minutes.
Estimated Total Annual Burden
Hours: 475,000.
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
E:\FR\FM\15APN1.SGM
15APN1
Agencies
[Federal Register Volume 76, Number 73 (Friday, April 15, 2011)]
[Notices]
[Pages 21427-21428]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-8996]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
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
information collection requirements related to manufacturers excise
taxes on sporting goods and firearms and other administrative
provisions of special application to manufacturers and retailers excise
taxes.
[[Page 21428]]
DATES: Written comments should be received on or before June 14, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments to, Yvette B. Lawrence, 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, Joel Goldberger (202)
927-9368, Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other Administrative Provisions of
Special Application To Manufacturers and Retailers Excise Taxes.
OMB Number: 1545-0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the Internal Revenue Code impose
excise taxes on the sale or use of certain articles. Code section 6416
allows a credit or refund of the tax to manufacturers in certain cases.
Code sections 6420, 6421, and 6427 allow credits or refunds of the tax
to certain users of the articles. This regulation contains reporting
and recordkeeping requirements that enable the IRS and taxpayers to
verify that the proper amount of tax is reported or excluded.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, not-for-profit institutions, farms, and state, local, or
tribal governments.
Estimated Number of Respondents: 1,500,000.
Estimated Time per Respondent: 19 minutes.
Estimated Total Annual Burden Hours: 475,000.
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
performance of the functions of the agency, including whether the
information shall have practical utility; (b) 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: April 8, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-8996 Filed 4-14-11; 8:45 am]
BILLING CODE 4830-01-P