Proposed Collection; Comment Request for Regulation Project, 34806-34807 [2011-14609]

Download as PDF 34806 Federal Register / Vol. 76, No. 114 / Tuesday, June 14, 2011 / Notices September 28, 2010, ‘‘Blocking Property of Certain Persons With Respect to Serious Human Rights Abuses by the Government of Iran and Taking Certain Other Actions.’’ The property and interests in property of one of the entities are already blocked pursuant to another OFAC sanctions program. DATES: The designation by the Director of OFAC of the one individual and three entities identified in this notice, pursuant to Executive Order 13553 of September 28, 2010, is effective June 9, 2011. FOR FURTHER INFORMATION CONTACT: Assistant Director, Compliance Outreach & Implementation, Office of Foreign Assets Control, Department of the Treasury, Washington, DC 20220, Tel.: 202/622–2490. SUPPLEMENTARY INFORMATION: more of the criteria set forth in subparagraphs (a)(ii)(A) through (a)(ii)(C) of Section 1 of the Order, one individual and three entities as being blocked pursuant to the Order. As noted above and in the listing below, the property and interests in property of one these entities are already blocked pursuant to another OFAC sanctions program. The listing for these persons is as follows: DEPARTMENT OF THE TREASURY Individual Electronic and Facsimile Availability Entities This document and additional information concerning OFAC are available from OFAC’s Web site (http:// www.treas.gov/ofac) or via facsimile through a 24-hour fax-on-demand service, Tel.: 202/622–0077. ISLAMIC REVOLUTIONARY GUARD CORPS (a.k.a. AGIR; a.k.a. IRANIAN REVOLUTIONARY GUARD CORPS; a.k.a. IRG; a.k.a. IRGC; a.k.a. ISLAMIC REVOLUTIONARY CORPS; a.k.a. PASDARAN; a.k.a. PASDARAN–E ENGHELAB–E ISLAMI; a.k.a. PASDARAN–E INQILAB; a.k.a. REVOLUTIONARY GUARD; a.k.a. REVOLUTIONARY GUARDS; a.k.a. SEPAH; a.k.a. SEPAH PASDARAN; a.k.a. SEPAH–E PASDARAN–E ENQELAB–E ESLAMI; a.k.a. THE ARMY OF THE GUARDIANS OF THE ISLAMIC REVOLUTION; a.k.a. THE IRANIAN REVOLUTIONARY GUARDS), Tehran, Iran [NPWMD] [IRGC] [IRAN–HR] BASIJ RESISTANCE FORCE (a.k.a. BASEEJ; a.k.a. BASIJ–E MELLI; a.k.a. MOBILIZATION OF THE OPPRESSED ORGANIZATION; f.k.a. NATIONAL MOBILIZATION ORGANIZATION; f.k.a. SAZMAN BASIJ MELLI; a.k.a. SAZMAN–E MOGHAVEMAT–E BASIJ; f.k.a. VAHED–E BASIJ–E MOSTAZAFEEN; a.k.a. ‘‘NATIONAL RESISTANCE MOBILIZATION’’; a.k.a. ‘‘RESISTANCE MOBILIZATION FORCE’’) [IRGC] [IRAN–HR] LAW ENFORCEMENT FORCES OF THE ISLAMIC REPUBLIC OF IRAN (a.k.a. IRANIAN LAW ENFORCEMENT FORCES; a.k.a. IRANIAN POLICE; a.k.a. NAJA; a.k.a. NIRUYIH INTIZAMIYEH JUMHURIYIH ISLAMIYIH IRAN) [IRAN–HR] 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 lowincome housing credit for Federallyassisted buildings (sec. 1.42–2(d)). DATES: Written comments should be received on or before August 15, 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 Evelyn J. Mack, (202) 622– 7381, Internal Revenue Service, Room 6231, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at Evelyn.J.Mack@irs.gov. SUPPLEMENTARY INFORMATION: Title: Low-Income Housing Credit for Federally-assisted Buildings. OMB Number: 1545–1005. Regulation Project Number: TD 8302. Abstract: The regulation provides state and local housing credit agencies and owners of qualified low-income buildings with guidance regarding compliance with the waiver requirement of section 42(d)(6) of the Internal Revenue Code. The regulation requires documentary evidence of financial distress leading to a potential claim against a Federal mortgage insurance fund in order to get a written waiver from the IRS for the acquirer of the qualified low-income building to properly claim the low-income housing credit. 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, individuals or households, not-for-profit institutions, srobinson on DSK4SPTVN1PROD with NOTICES Background On September 28, 2010, the President issued Executive Order 13553, ‘‘Blocking Property of Certain Persons With Respect to Serious Human Rights Abuses by the Government of Iran and Taking Certain Other Actions’’ (the ‘‘Order’’) pursuant to, inter alia, the International Emergency Economic Powers Act (50 U.S.C. 1701–06) and the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Pub. L. 111–195). In the Order, the President took additional steps with respect to the national emergency declared in Executive Order 12957 of March 15, 1995. Section 1 of the Order blocks, with certain exceptions, all property and interests in property that are in the United States, that come within the United States, or that are or come within the possession or control of any United States person, of persons listed in the Annex to the Order and of persons determined by the Secretary of the Treasury, in consultation with or at the recommendation of the Secretary of State, to meet any of the criteria set forth in the Order. The Annex to the Order listed eight individuals whose property and interests in property are blocked pursuant to the Order. On June 9, 2011, the Director of OFAC, in consultation with or at the recommendation of the Secretary of State, designated, pursuant to one or VerDate Mar<15>2010 16:27 Jun 13, 2011 Jkt 223001 Dated: June 9, 2011. Barbara C. Hammerle, Acting Director, Office of Foreign Assets Control. [FR Doc. 2011–14713 Filed 6–13–11; 8:45 am] BILLING CODE 4810–AL–P Frm 00168 Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: SUMMARY: MOGHADAM, Ismail Ahmadi (a.k.a. AHMADI–MOGHADDAM, Esma’il; a.k.a. AHMADI–MOQADDAM, Esma’il; a.k.a. MOGHADDAM, Esmaeel Ahmadi; a.k.a. MOGHADDAM, Ismail Ahmadi); DOB 1961; POB Tehran, Iran; Head of Iranian Police; Chief, Iran’s Law Enforcement (individual) [IRAN–HR] PO 00000 Internal Revenue Service Fmt 4703 Sfmt 4703 E:\FR\FM\14JNN1.SGM 14JNN1 Federal Register / Vol. 76, No. 114 / Tuesday, June 14, 2011 / Notices and Federal, state, local or Tribal governments. Estimated Number of Respondents: 1,000. Estimated Time per Respondent: 3 hrs. Estimated Total Annual Burden Hours: 3,000. 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: June 6, 2011. Yvette B. Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–14609 Filed 6–13–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service srobinson on DSK4SPTVN1PROD with NOTICES 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 SUMMARY: VerDate Mar<15>2010 16:27 Jun 13, 2011 Jkt 223001 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 electing small business trusts. DATES: Written comments should be received on or before August 15, 2011to be assured of consideration. ADDRESSES: Direct all written comments to Yvette 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 R. Joseph Durbala at Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202)622–3634, or through the Internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Electing Small Business Trusts. OMB Number: 1545–1591. Regulation Project Number: REG– 251701–96 (TD 8894). Abstract: This regulation provide the rules for an electing small business trust (ESBT), which is a permitted shareholder of an S corporation. With respect to the collections of information, the regulations provide the rules for making an ESBT election, and the rules for converting from a qualified subchapter S trust (QSST) to an ESBT and the conversion of an ESBT to a QSST. The regulations allow certain S corporations to reinstate their previous taxable year that was terminated under Sec. 1.444–2T by filing Form 8716. 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: 7,500. Estimated Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 7,500. 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 PO 00000 Frm 00169 Fmt 4703 Sfmt 4703 34807 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: June 3, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–14610 Filed 6–13–11; 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 limitations on net operating loss carryforwards and certain built-in losses and credit following an ownership change of a consolidated group. DATES: Written comments should be received on or before August 15, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette B. Lawrence, Internal Revenue SUMMARY: E:\FR\FM\14JNN1.SGM 14JNN1

Agencies

[Federal Register Volume 76, Number 114 (Tuesday, June 14, 2011)]
[Notices]
[Pages 34806-34807]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-14609]


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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 
low-income housing credit for Federally-assisted buildings (sec. 1.42-
2(d)).

DATES: Written comments should be received on or before August 15, 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 Evelyn J. Mack, (202) 
622-7381, Internal Revenue Service, Room 6231, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet at 
Evelyn.J.Mack@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Low-Income Housing Credit for Federally-assisted Buildings.
    OMB Number: 1545-1005.
    Regulation Project Number: TD 8302.
    Abstract: The regulation provides state and local housing credit 
agencies and owners of qualified low-income buildings with guidance 
regarding compliance with the waiver requirement of section 42(d)(6) of 
the Internal Revenue Code. The regulation requires documentary evidence 
of financial distress leading to a potential claim against a Federal 
mortgage insurance fund in order to get a written waiver from the IRS 
for the acquirer of the qualified low-income building to properly claim 
the low-income housing credit.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions,

[[Page 34807]]

and Federal, state, local or Tribal governments.
    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 3 hrs.
    Estimated Total Annual Burden Hours: 3,000.
    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: June 6, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-14609 Filed 6-13-11; 8:45 am]
BILLING CODE 4830-01-P