Proposed Collection; Comment Request for Regulation Project, 43384-43385 [2011-18268]

Download as PDF 43384 Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Notices sroberts on DSK5SPTVN1PROD with NOTICES FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of notice 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: IRA Required Minimum Distribution Reporting. OMB Number: 1545–1779. Notice Number: Notice 2002–27. Abstract: Notice 2002–27 (Notice 2003–2, Notice 2003–3 & Notice 2009– 9) provides guidance with respect to the reporting requirements, that is, data that custodians and trustees of IRAs must furnish IRA owners in those instances where there must be a minimum distribution from an individual retirement arrangement. Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, and not-for-profit institutions. Estimated Number of Respondents: 78,000. Estimated Average Time per Respondent: 15 hours. Estimated Total Annual Burden Hours: 1,170,000. 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 VerDate Mar<15>2010 18:29 Jul 19, 2011 Jkt 223001 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: July 6, 2011. Yvette B. Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–18266 Filed 7–19–11; 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 Revision of Income Tax Regulations under Sections 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445 regulations. DATES: Written comments should be received on or before September 19, 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 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. SUMMARY: SUPPLEMENTARY INFORMATION: Title: Revision of Income Tax Regulations under Section 897, 1445, and 6109 to require use of Taxpayer Identifying Numbers on Submission under the Section 897 and 1445 regulations. OMB Number: 1545–1797. Regulation Project Number: REG– 106876–00 (TD 9082). PO 00000 Frm 00132 Fmt 4703 Sfmt 4703 Abstract: The collection of information relates to applications for withholding certificates under Treas. Reg–1.1445–3 to be filed with the IRS with respect to: (1) Dispositions of U.S. real property interests that have been used by foreign persons as a principal residence within the prior 5 years and excluded from gross income under section 121 and (2) dispositions of U.S. real property interests by foreign persons in deferred like kind exchanges that qualify for nonrecognition under section 1031. Current Actions: There are no changes to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households and Business or other forprofit. Estimated Number of Respondents: 150. Estimated Total Annual Reporting Burden: 600. Estimated Average Annual Burden per Respondent: 4. 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\20JYN1.SGM 20JYN1 Federal Register / Vol. 76, No. 139 / Wednesday, July 20, 2011 / Notices Approved: July 6, 2011. Yvette B. Lawrence, IRS Reports Clearance Office. [FR Doc. 2011–18268 Filed 7–19–11; 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 the Reporting of Gross Proceeds Payment to Attorneys. DATES: Written comments should be received on or before September 19, 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, 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: Reporting of Gross Proceeds Payment to Attorneys. OMB Number: 1545–1644. Regulation Project Number: TD 9270. Abstract: This document contains final regulations relating to the reporting of payments of gross proceeds to attorneys. The regulations reflect changes to the law made by the Taxpayer Relief Act of 1997 (1997 Act). The final regulations will affect attorneys who receive payments of gross proceeds on behalf of their clients and will affect certain payors (for example, defendants in lawsuits and their insurance companies and agents) that, in the course of their trades or businesses, make payments to these attorneys. sroberts on DSK5SPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 18:29 Jul 19, 2011 Jkt 223001 Current Actions: There is no change to this regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, not-for-profit institutions and Federal, state, local or tribal governments. The burden is reflected in the burden of Form 1099–MISC. 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: July 6, 2011. Yvette B. Lawrence, IRS Reports Clearance Officer. [FR Doc. 2011–18269 Filed 7–19–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Office of Thrift Supervision Lending and Investment Office of Thrift Supervision (OTS), Treasury. ACTION: Notice and request for comment. AGENCY: The proposed information collection request (ICR) described below has been submitted to the Office of SUMMARY: PO 00000 Frm 00133 Fmt 4703 Sfmt 4703 43385 Management and Budget (OMB) for review and approval, as required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3507. OTS is soliciting public comments on the proposal. DATES: Submit written comments on or before August 19, 2011. A copy of this ICR, with applicable supporting documentation, can be obtained from RegInfo.gov at https://www.reginfo.gov/ public/do/PRAMain. ADDRESSES: Send comments, referring to the collection by title of the proposal or by OMB approval number, to OMB and OTS at these addresses: Office of Information and Regulatory Affairs, Attention: Desk Officer for OTS, U.S. Office of Management and Budget, 725 17th Street, NW., Room 10235, Washington, DC 20503, or by fax to (202) 393–6974; and Information Collection Comments, Chief Counsel’s Office, Office of Thrift Supervision, 1700 G Street, NW., Washington, DC 20552 For further information or to obtain a copy of the submission to OMB, please contact Ira L. Mills at ira.mills@ots.treas.gov, or on (202) 906– 6531. SUPPLEMENTARY INFORMATION: OTS may not conduct or sponsor an information collection, and respondents are not required to respond to an information collection, unless the information collection displays a currently valid OMB control number. As part of the approval process, we invite comments on the following information collection. Title of Proposal: Lending and Investment. OMB Number: 1550–0078. Form Number: N/A. Description: Current OTS regulations for the documentation of loans and investments for safety and soundness purposes are found at 12 CFR 560 and 562.1, 563.41, 563.170, and 590.4. OTS also requires certain loan disclosures to borrowers with respect to adjustable rate mortgage loans (12 CFR 560.210) in accordance with regulations issued by the Federal Reserve Board (12 CFR 226.19(b) and 226.20(c)). OTS uses the information during the examination process to ensure that savings associations are complying with applicable rules and regulations as well as engaging in safe and sound lending practices. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit. Estimated Number of Respondents: 731. FOR FURTHER INFORMATION CONTACT: E:\FR\FM\20JYN1.SGM 20JYN1

Agencies

[Federal Register Volume 76, Number 139 (Wednesday, July 20, 2011)]
[Notices]
[Pages 43384-43385]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-18268]


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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 
Revision of Income Tax Regulations under Sections 897, 1445, and 6109 
to require use of Taxpayer Identifying Numbers on Submission under the 
Section 897 and 1445 regulations.

DATES: Written comments should be received on or before September 19, 
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 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: Revision of Income Tax Regulations under Section 897, 1445, 
and 6109 to require use of Taxpayer Identifying Numbers on Submission 
under the Section 897 and 1445 regulations.
    OMB Number: 1545-1797.
    Regulation Project Number: REG-106876-00 (TD 9082).
    Abstract: The collection of information relates to applications for 
withholding certificates under Treas. Reg-1.1445-3 to be filed with the 
IRS with respect to: (1) Dispositions of U.S. real property interests 
that have been used by foreign persons as a principal residence within 
the prior 5 years and excluded from gross income under section 121 and 
(2) dispositions of U.S. real property interests by foreign persons in 
deferred like kind exchanges that qualify for nonrecognition under 
section 1031.
    Current Actions: There are no changes to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households and Business or other 
for-profit.
    Estimated Number of Respondents: 150.
    Estimated Total Annual Reporting Burden: 600.
    Estimated Average Annual Burden per Respondent: 4.
    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.


[[Page 43385]]


    Approved: July 6, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2011-18268 Filed 7-19-11; 8:45 am]
BILLING CODE 4830-01-P
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