Proposed Collection; Comment Request for Form 1028, 21946-21947 [2011-9464]
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Federal Register / Vol. 76, No. 75 / Tuesday, April 19, 2011 / Notices
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 4, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–9462 Filed 4–18–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 990–BL; Schedule A
(Form 990–BL), Form 6069
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 Form
990–BL, Schedule A (Form 990–BL),
Information and Initial Excise Tax
Return for Black Lung Benefit Trusts
and Certain Related Persons, and Form
6069, Return of Excise Tax on Excess
Contributions to Black Lung Benefit
Trust Under Section 4953 and
Computation of Section 192 Deduction.
DATES: Written comments should be
received on or before June 20, 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 forms and instructions
should be directed to Joel Goldberger,
(202) 927–9368, Internal Revenue
mstockstill on DSKH9S0YB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:19 Apr 18, 2011
Jkt 223001
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 990–BL, Schedule A
(Form 990–BL), Information and Initial
Excise Tax Return for Black Lung
Benefit Trusts and Certain Related
Persons, and Form 6069, Return of
Excise Tax on Excess Contributions to
Black Lung Benefit Trust Under Section
4953 and Computation of Section 192
Deduction.
OMB Number: 1545–0049.
Form Number: Form 990–BL;
Schedule A (Form 990–BL), and Form
6069.
Abstract: IRS uses Form 990–BL to
monitor activities of black lung benefit
trusts, and to collect excise taxes on
these trusts and certain related persons
if they engage in proscribed activities.
The tax is figured on Schedule A and
attached to Form 990–BL. Form 6069 is
used by coal mine operators to figure
the maximum deduction to a black lung
benefit trust. If excess contributions are
made, IRS uses the form to figure and
collect the tax on excess contributions.
Current Actions: There are no changes
being made to these forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals, and
not-for-profit institutions.
Estimated Number of Respondents:
22: Form 990–BL Schedule A (Form
990–BL); 1: Form 6069.
Estimated Time per Respondent: 31
hours, 34 minutes—Form 990–BL; 9
Hours, 56 minutes—Form 6069.
Estimated Total Annual Burden
Hours: 563.
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
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Sfmt 4703
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 29, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–9463 Filed 4–18–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1028
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 Form
1028, Application for Recognition of
Exemption Under Section 521 of the
Internal Revenue Code.
DATES: Written comments should be
received on or before June 20, 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 form and instructions
should be directed to Joel Goldberger at
the 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
E:\FR\FM\19APN1.SGM
19APN1
mstockstill on DSKH9S0YB1PROD with NOTICES
Federal Register / Vol. 76, No. 75 / Tuesday, April 19, 2011 / Notices
Title: Application for Recognition of
Exemption Under Section 521 of the
Internal Revenue Code.
OMB Number: 1545–0058.
Form Number: 1028.
Abstract: Farmers’ cooperatives must
file Form 1028 to apply for exemption
from Federal income tax as being
organizations described in Internal
Revenue Code section 521. The
information on Form 1028 provides the
basis for determining whether the
applicants are exempt.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 50
hours, 54 minutes.
Estimated Total Annual Burden
Hours: 2,545.
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 26, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–9464 Filed 4–18–11; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:19 Apr 18, 2011
Jkt 223001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Credit for Renewable Electricity
Production, Refined Coal Production,
and Indian Coal Production, and
Publication of Inflation Adjustment
Factors and Reference Prices for
Calendar Year 2011
Internal Revenue Service (IRS),
Treasury.
ACTION: Publication of inflation
adjustment factors and reference prices
for calendar year 2011 as required by
section 45(e)(2)(A) of the Internal
Revenue Code (26 U.S.C. 45(e)(2)(A)),
section 45(e)(8)(C) (26 U.S.C.
45(e)(8)(C)), and section 45(e)(10)(C) (26
U.S.C. 45(e)(10)(C)).
AGENCY:
The 2011 inflation adjustment
factors and reference prices are used in
determining the availability of the credit
for renewable electricity production,
refined coal production, and Indian coal
production under section 45.
DATES: The 2011 inflation adjustment
factors and reference prices apply to
calendar year 2011 sales of kilowatt
hours of electricity produced in the
United States or a possession thereof
from qualified energy resources, and to
2011 sales of refined coal and Indian
coal produced in the United States or a
possession thereof.
Inflation Adjustment Factors: The
inflation adjustment factor for calendar
year 2011 for qualified energy resources
and refined coal is 1.4459. The inflation
adjustment factor for Indian coal is
1.1066.
Reference Prices: The reference price
for calendar year 2011 for facilities
producing electricity from wind is 4.68
cents per kilowatt hour. The reference
prices for fuel used as feedstock within
the meaning of section 45(c)(7)(A)
(relating to refined coal production) are
$31.90 per ton for calendar year 2002
and $55.66 per ton for calendar year
2011. The reference prices for facilities
producing electricity from closed-loop
biomass, open-loop biomass, geothermal
energy, solar energy, small irrigation
power, municipal solid waste, qualified
hydropower production, marine and
hydrokinetic renewable energy have not
been determined for calendar year 2011.
Because the 2011 reference price for
electricity produced from wind does not
exceed 8 cents multiplied by the
inflation adjustment factor, the phaseout
of the credit provided in section 45(b)(1)
does not apply to such electricity sold
during calendar year 2011. Because the
2011 reference price of fuel used as
feedstock for refined coal does not
SUMMARY:
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21947
exceed the $31.90 reference price of
such fuel in 2002 multiplied by the
inflation adjustment factor and 1.7, the
phaseout of credit provided in section
45(e)(8)(B) does not apply to refined
coal sold during calendar year 2011.
Further, for electricity produced from
closed-loop biomass, open-loop
biomass, geothermal energy, solar
energy, small irrigation power,
municipal solid waste, qualified
hydropower production, marine and
hydrokinetic renewable energy, the
phaseout of credit provided in section
45(b)(1) does not apply to such
electricity sold during calendar year
2011.
Credit Amount by Qualified Energy
Resource and Facility, Refined Coal,
and Indian Coal: As required by section
45(b)(2), the 1.5-cent amount in section
45(a)(1), the 8-cent amount in section
45(b)(1), and the $4.375 amount in
section 45(e)(8)(A) and the $2.00
amount in section 45(e)(8)(D), are each
adjusted by multiplying such amount by
the inflation adjustment factor for the
calendar year in which the sale occurs.
If any amount as increased under the
preceding sentence is not a multiple of
0.1 cent, such amount is rounded to the
nearest multiple of 0.1 cent. In the case
of electricity produced in open-loop
biomass facilities, small irrigation
power facilities, landfill gas facilities,
trash combustion facilities, and
qualified hydropower facilities, section
45(b)(4)(A) requires the amount in effect
under section 45(a)(1) (before rounding
to the nearest 0.1 cent) to be reduced by
one-half. Under the calculation required
by section 45(b)(2), the credit for
renewable electricity production for
calendar year 2011 under section 45(a)
is 2.17 cents per kilowatt hour on the
sale of electricity produced from the
qualified energy resources of wind,
closed-loop biomass, geothermal energy,
and solar energy, and 1.08 cent per
kilowatt hour on the sale of electricity
produced in open-loop biomass
facilities, small irrigation power
facilities, landfill gas facilities, trash
combustion facilities, qualified
hydropower facilities, marine and
hydrokinetic renewable energy
facilities. Under the calculation required
by section 45(b)(2), the credit for refined
coal production for calendar year 2011
under section 45(e)(8)(A) is $6.33 per
ton on the sale of qualified refined coal.
The credit for steel industry fuel is
$2.89 per barrel-of-oil equivalent of steel
industry fuel sold. The credit for Indian
coal production for calendar year 2011
under section 45(e)(10)(B) is $2.2 per
ton on the sale of Indian coal.
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]]>Agencies
[Federal Register Volume 76, Number 75 (Tuesday, April 19, 2011)]
[Notices]
[Pages 21946-21947]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-9464]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 1028
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
Form 1028, Application for Recognition of Exemption Under Section 521
of the Internal Revenue Code.
DATES: Written comments should be received on or before June 20, 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 form and instructions should be directed to Joel
Goldberger at the 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:
[[Page 21947]]
Title: Application for Recognition of Exemption Under Section 521
of the Internal Revenue Code.
OMB Number: 1545-0058.
Form Number: 1028.
Abstract: Farmers' cooperatives must file Form 1028 to apply for
exemption from Federal income tax as being organizations described in
Internal Revenue Code section 521. The information on Form 1028
provides the basis for determining whether the applicants are exempt.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50.
Estimated Time per Respondent: 50 hours, 54 minutes.
Estimated Total Annual Burden Hours: 2,545.
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 26, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-9464 Filed 4-18-11; 8:45 am]
BILLING CODE 4830-01-P
