Proposed Collection; Comment Request for Regulation Project, 27751-27752 [2011-11594]
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Federal Register / Vol. 76, No. 92 / Thursday, May 12, 2011 / Notices
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 26, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–11591 Filed 5–11–11; 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 related to Private Foundation
Disclosure Rules.
DATES: Written comments should be
received on or before July 11, 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.
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
SUMMARY:
VerDate Mar<15>2010
14:49 May 11, 2011
Jkt 223001
FOR FURTHER INFORMATION CONTACT:
Requests for copies of regulations
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: Private Foundation Disclosure
Rules.
OMB Number: 1545–1655. Regulation
Project Number: REG–121946–98. T.D.
8861.
Abstract: The regulations relate to the
public disclosure requirements
described in section 6104(d) of the
Internal Revenue Code. These final
regulations implement changes made by
the Tax and Trade Relief Extension Act
of 1998, which extended to private
foundations the same rules regarding
public disclosure of annual information
returns that apply to other tax-exempt
organizations. These final regulations
provide guidance for private
foundations required to make copies of
applications for recognition of
exemption and annual information
return available for public inspection
and to comply with requests for copies
of those documents.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
65,065.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 32,596.
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 00119
Fmt 4703
Sfmt 4703
27751
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: May 6, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–11593 Filed 5–11–11; 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 related to Limitations on
Corporate Net Operating Loss.
DATES: Written comments should be
received on or before July 11, 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 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Limitations on Corporate Net
Operating Loss.
OMB Number: 1545–1381.
E:\FR\FM\12MYN1.SGM
12MYN1
wwoods2 on DSK1DXX6B1PROD with NOTICES_PART 1
27752
Federal Register / Vol. 76, No. 92 / Thursday, May 12, 2011 / Notices
Regulation Project Number: T.D. 8546.
Abstract: This document contains
final income tax regulations providing
rules for allocating net operating loss or
taxable income, and net capital loss or
gain, within the taxable year in which
a loss corporation has an ownership
change under section 382 of the Internal
Revenue Code of 1986. These
regulations permit the loss corporation
to elect to allocate these amounts
between the period ending on the
change date and the period beginning
on the day after the change date as if its
books were closed on the change date.
Current Actions: There is no change to
this regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 0.1
hours.
Estimated Total Annual Burden
Hours: 200.
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.
VerDate Mar<15>2010
14:49 May 11, 2011
Jkt 223001
Approved: May 4, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–11594 Filed 5–11–11; 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
Deductions and Reductions In Earnings
and Profits (or Accumulated Profits)
With Respect to Certain Foreign
Deferred Compensation Plans
Maintained by Certain Foreign
Corporations or by Foreign Branches of
Domestic Corporations.
DATES: Written comments should be
received on or before July 11, 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 this regulation 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Deductions and Reductions In
Earnings and Profits (or Accumulated
Profits) With Respect to Certain Foreign
Deferred Compensation Plans
Maintained by Certain Foreign
Corporations or by Foreign Branches of
Domestic Corporations.
OMB Number: 1545–1393.
Regulation Project Number: EE–14–
81.
Abstract: The regulation provides
guidance regarding the limitations on
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Frm 00120
Fmt 4703
Sfmt 4703
deductions and adjustments to earnings
and profits (or accumulated profits) for
certain foreign deferred compensation
plans. The information required by the
regulation will be used by the IRS to
administer section 404A of the Internal
Revenue Code and to accurately
determine the correct deductions and
reductions in earnings and profits
attributable to deferred compensation
plans maintained by foreign subsidiaries
and foreign branches of domestic
corporations.
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:
1,250.
Estimated Time per Respondent: 508
hours.
Estimated Total Annual Burden
Hours: 634,450.
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.
E:\FR\FM\12MYN1.SGM
12MYN1
]]>Agencies
[Federal Register Volume 76, Number 92 (Thursday, May 12, 2011)]
[Notices]
[Pages 27751-27752]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-11594]
-----------------------------------------------------------------------
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)). The IRS is soliciting comments concerning information
collection related to Limitations on Corporate Net Operating Loss.
DATES: Written comments should be received on or before July 11, 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 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: Limitations on Corporate Net Operating Loss.
OMB Number: 1545-1381.
[[Page 27752]]
Regulation Project Number: T.D. 8546.
Abstract: This document contains final income tax regulations
providing rules for allocating net operating loss or taxable income,
and net capital loss or gain, within the taxable year in which a loss
corporation has an ownership change under section 382 of the Internal
Revenue Code of 1986. These regulations permit the loss corporation to
elect to allocate these amounts between the period ending on the change
date and the period beginning on the day after the change date as if
its books were closed on the change date.
Current Actions: There is no change to this regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 2,000.
Estimated Time per Respondent: 0.1 hours.
Estimated Total Annual Burden Hours: 200.
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: May 4, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-11594 Filed 5-11-11; 8:45 am]
BILLING CODE 4830-01-P
