Proposed Collection; Comment Request for Regulation Project, 34294-34295 [2011-14530]
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34294
Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
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 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14534 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8827
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
8827, Credit for Prior Year Minimum
Tax-Corporations.
DATES: Written comments should be
received on or before August 12, 2011
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224.
emcdonald on DSK2BSOYB1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:06 Jun 10, 2011
Jkt 223001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Elaine Christophe
at Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the Internet at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Credit for Prior Year Minimum
Tax-Corporations.
OMB Number: 1545–1257.
Form Number: 8827.
Abstract: Internal Revenue code
Section 53(d), as revised, allows
corporations a minimum tax credit
based on the full amount of alternative
minimum tax incurred in tax years
beginning after 1989, or a carryforward
for use in a future year. Form 8827 is
used by corporations to compute the
minimum tax credit, if any, for
alternative minimum tax incurred in
prior tax years and to compute any
minimum tax credit carryforward.
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 and farms.
Estimated Number of Respondents:
25,000.
Estimated Time per Respondent: 11
hours, 55 minutes.
Estimated Total Annual Burden
Hours: 298,000.
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
PO 00000
Frm 00092
Fmt 4703
Sfmt 4703
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 31, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14532 Filed 6–10–11; 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 Treaty-Based Return
Positions.
DATES: Written comments should be
received on or before August 12, 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 Elaine Christophe, at (202)
622–3179, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treaty-Based Return Positions.
OMB Number: 1545–1126.
Regulation Project Numbers: INTL–
121–90 (TD 8733), INTL–292–90 (TD
8305), and INTL–361–89 (TD 8292).
Abstract: Regulation section
301.6114–1 sets forth reporting
requirements under Code section 6114
SUMMARY:
E:\FR\FM\13JNN1.SGM
13JNN1
emcdonald on DSK2BSOYB1PROD with NOTICES
Federal Register / Vol. 76, No. 113 / Monday, June 13, 2011 / Notices
relating to treaty-based return positions.
Persons or entities subject to these
reporting requirements must make the
required disclosure on a statement
attached to their return or be subject to
a penalty. Regulation section
301.7701(b)–7(a)(4)(iv)(C) sets forth the
reporting requirement for dual resident
S corporation shareholders who claim
treaty benefits as nonresidents of the
U.S. Persons subject to this reporting
requirement must enter into an
agreement with the S corporation to
withhold tax pursuant to procedures
prescribed by the Commissioner.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
6,020.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 6,015.
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
16:06 Jun 10, 2011
Jkt 223001
Approved: May 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14530 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 730
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
730, Tax on Wagering.
DATES: Written comments should be
received on or before August 12, 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 Elaine Christophe,
at (202) 622–3179, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224 or
through the Internet at
Elaine.H.Christophe@irs.gov.
SUMMARY:
34295
Estimated Time per Response: 8 hrs.,
11 min.
Estimated Total Annual Burden
Hours: 418,362.
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 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–14526 Filed 6–10–11; 8:45 am]
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION:
Title: Tax on Wagering.
OMB Number: 1545–0235.
Form Number: Form 730.
Abstract: Form 730 is used to identify
taxable wagers under Internal Revenue
Code section 4401 and collect the tax
monthly. The information is used to
determine if persons accepting wagers
are correctly reporting the amount of
wagers and paying the required tax.
Current Actions: There are no major
changes being made to the form at this
time.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals.
Estimated Number of Respondents:
51,082.
PO 00000
Frm 00093
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8404
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
SUMMARY:
E:\FR\FM\13JNN1.SGM
13JNN1
]]>Agencies
[Federal Register Volume 76, Number 113 (Monday, June 13, 2011)]
[Notices]
[Pages 34294-34295]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-14530]
-----------------------------------------------------------------------
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 Treaty-Based Return
Positions.
DATES: Written comments should be received on or before August 12, 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 Elaine Christophe, at
(202) 622-3179, or at Internal Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington, DC 20224, or through the Internet,
at Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treaty-Based Return Positions.
OMB Number: 1545-1126.
Regulation Project Numbers: INTL-121-90 (TD 8733), INTL-292-90 (TD
8305), and INTL-361-89 (TD 8292).
Abstract: Regulation section 301.6114-1 sets forth reporting
requirements under Code section 6114
[[Page 34295]]
relating to treaty-based return positions. Persons or entities subject
to these reporting requirements must make the required disclosure on a
statement attached to their return or be subject to a penalty.
Regulation section 301.7701(b)-7(a)(4)(iv)(C) sets forth the reporting
requirement for dual resident S corporation shareholders who claim
treaty benefits as nonresidents of the U.S. Persons subject to this
reporting requirement must enter into an agreement with the S
corporation to withhold tax pursuant to procedures prescribed by the
Commissioner.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 6,020.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden Hours: 6,015.
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 24, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-14530 Filed 6-10-11; 8:45 am]
BILLING CODE 4830-01-P
