Proposed Collection; Comment Request for Revenue Procedures 2003-79, 2007-64, and 2006-46, 34809-34810 [2011-14615]

Download as PDF Federal Register / Vol. 76, No. 114 / Tuesday, June 14, 2011 / Notices Approved: June 6, 2008. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–14612 Filed 6–13–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2005–26 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 Revenue Procedure 2005–26, Revenue Procedure Regarding Extended Period of Limitation for Listed Transaction Situations. DATES: Written comments should be received on or before August 15, 2011 to 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: Revenue Procedure Regarding Extended Period of Limitations for Listed Transaction Situations. OMB Number: 1545–1940. Revenue Procedure Number: Revenue Procedure 2005–26. Abstract: The purpose of this revenue procedure is to alert taxpayers to the enactment of section 6501(c)(10) of the Internal Revenue Code, and to provide guidance for taxpayers subject to the extended period of limitations on assessment under section 6501(c)(10). Current Actions: There are no changes being made to the revenue procedure at this time. srobinson on DSK4SPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 16:27 Jun 13, 2011 Jkt 223001 Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households and Business or other forprofit institutions. Estimated Number of Respondents: 859. Estimated Time per Respondent: 5 hours. Estimated Total Annual Burden Hours: 430. The following paragraph applies to all 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 3, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–14613 Filed 6–13–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedures 2003–79, 2007–64, and 2006–46 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: PO 00000 Frm 00171 Fmt 4703 Sfmt 4703 34809 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 Revenue Procedures 2003–79, 2007–64, 2006–46, Changes in Periods of Accounting. DATES: Written comments should be received on or before August 15, 2011 to 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 revenue procedures should be directed to R. Joseph Durbala, (202) 622–3634, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Changes in Periods of Accounting. OMB Number: 1545–1786. Revenue Procedure Numbers: Revenue Procedures 2003–79, 2007–64, and 2006–46. Abstract: Revenue Procedures 2003– 79, 2007–64, and 2006–46, provide the comprehensive administrative rules and guidance, for affected taxpayers adopting, changing, or retaining annual accounting periods, for Federal income tax purposes. In order to determine whether a taxpayer has properly adopted, changed to, or retained an annual accounting period, certain information regarding the taxpayer’s qualification for and use of the requested annual accounting period is required. The revenue procedures request the information necessary to make that determination when the information is not otherwise available. Current Actions: There are no changes being made to these revenue procedures at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organization, individuals, not-forprofit institutions and farms. Estimated Number of Respondents: 800. Estimated Average Time per Respondent: 53 minutes. Estimated Total Annual Burden Hours: 700. SUMMARY: E:\FR\FM\14JNN1.SGM 14JNN1 34810 Federal Register / Vol. 76, No. 114 / Tuesday, June 14, 2011 / Notices Also, the burden is reflected in the burdens of Forms 1128 and 2553. 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 3, 2011. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–14615 Filed 6–13–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8717 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. srobinson on DSK4SPTVN1PROD with NOTICES 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 SUMMARY: VerDate Mar<15>2010 16:27 Jun 13, 2011 Jkt 223001 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 8717, User Fee for Employee Plan Determination Letter Request. 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 the form and instructions 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. Approved: June 2, 2011. Yvette B. Lawrence, IRS Reports Clearance Officer. SUPPLEMENTARY INFORMATION: [FR Doc. 2011–14616 Filed 6–13–11; 8:45 am] Title: User Fee for Employee Plan Determination Letter Request. OMB Number: 1545–1772. Form Number: 8717. Abstract: The Omnibus Reconciliation Act of 1990 requires payment of a ‘‘user fee’’ with each application for a determination letter. Because of this requirement, the Form 8717 was created to provide filers the means to make payment and indicate the type of request. Current Actions: There are no changes being made to the forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organization, and not-for-profit institutions. Estimated Number of Responses: 100,000. Estimated Time per Response: 4 Hours 21 minutes. Estimated Total Annual Burden Hours: 438,000. 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 BILLING CODE 4830–01–P PO 00000 Frm 00172 Fmt 4703 Sfmt 4703 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. DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8810 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 8810, Corporate Passive Activity Loss and Credit Limitations. 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 the form and instructions should be directed to Evelyn J. Mack, at (202) 622–7381, or at Internal Revenue Service, Room 6231, 1111 Constitution Avenue, NW., Washington, DC 20224, or through the Internet, at Evelyn.J.Mack@irs.gov. SUMMARY: E:\FR\FM\14JNN1.SGM 14JNN1

Agencies

[Federal Register Volume 76, Number 114 (Tuesday, June 14, 2011)]
[Notices]
[Pages 34809-34810]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-14615]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedures 2003-
79, 2007-64, and 2006-46

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 
Revenue Procedures 2003-79, 2007-64, 2006-46, Changes in Periods of 
Accounting.

DATES: Written comments should be received on or before August 15, 2011 
to 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 revenue procedures should be directed to R. Joseph Durbala, 
(202) 622-3634, Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue, NW., Washington, DC 20224, or through the Internet at 
RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Changes in Periods of Accounting.
    OMB Number: 1545-1786.
    Revenue Procedure Numbers: Revenue Procedures 2003-79, 2007-64, and 
2006-46.
    Abstract: Revenue Procedures 2003-79, 2007-64, and 2006-46, provide 
the comprehensive administrative rules and guidance, for affected 
taxpayers adopting, changing, or retaining annual accounting periods, 
for Federal income tax purposes. In order to determine whether a 
taxpayer has properly adopted, changed to, or retained an annual 
accounting period, certain information regarding the taxpayer's 
qualification for and use of the requested annual accounting period is 
required. The revenue procedures request the information necessary to 
make that determination when the information is not otherwise 
available.
    Current Actions: There are no changes being made to these revenue 
procedures at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organization, 
individuals, not-for-profit institutions and farms.
    Estimated Number of Respondents: 800.
    Estimated Average Time per Respondent: 53 minutes.
    Estimated Total Annual Burden Hours: 700.

[[Page 34810]]

    Also, the burden is reflected in the burdens of Forms 1128 and 
2553.
    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 3, 2011.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-14615 Filed 6-13-11; 8:45 am]
BILLING CODE 4830-01-P