Notice and request for comments, 55740 [2011-22921]
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55740
Federal Register / Vol. 76, No. 174 / Thursday, September 8, 2011 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Notice and request for comments
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
Notice 123934–11—The Internal
Revenue Service is suspending certain
requirements under § 42 of the Internal
Revenue Code for low-income housing
credit projects in the United States to
provide emergency housing relief
needed as a result of the devastation
caused by severe storms, tornadoes and
flooding in Missouri beginning on April
19, 2011.
DATES: Written comments should be
received on or before November 7, 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 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:
NOT–123934–11. Relief from Certain
Low-Income Housing Credit
Requirements Due to Severe Storms,
Tornadoes and Flooding in Missouri.
OMB Number: 1545–2210.
Notice Number: Notice 123934–11.
Abstract: This notice provides
guidance with respect to the Internal
Revenue Service suspending certain
requirements under § 42 of the Internal
Revenue Code for low-income housing
credit projects in the United States to
provide emergency housing relief
needed as a result of the devastation
caused by severe storms, tornadoes and
flooding in Missouri beginning on April
19, 2011.
sroberts on DSK5SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:26 Sep 07, 2011
Jkt 223001
Current Actions: There are no changes
being made to the burden previously
requested, at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
500.
Estimated Average Time per
Respondent: 15 min.
Estimated Total Annual Burden
Hours: 125.
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 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: August 15, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–22921 Filed 9–7–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 99–43
Internal Revenue Service (IRS),
Treasury.
AGENCY:
PO 00000
Frm 00099
Fmt 4703
Sfmt 4703
Notice and request for
comments.
ACTION:
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 Notice
99–43, Nonrecognition Exchanges under
Section 897.
DATES: Written comments should be
received on or before November 7, 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, (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.
SUPPLEMENTARY INFORMATION: Title:
Nonrecognition Exchanges under
Section 897.
OMB Number: 1545–1660.
Notice Number: Notice 99–43.
Abstract: Notice 99–43 announces
modification of the current rules under
Temporary Regulation section 1.897–
6T(a)(1) regarding transfers, exchanges
and other dispositions of U.S. real
property interests in nonrecognition
transactions occurring after June 18,
1980. The notice provides that, contrary
to section 1.897–6T(a)(1), a foreign
taxpayer will not recognize a gain under
Code 897(e) for an exchange described
in Code section 368(a)(1)(E) or (F),
provided the taxpayer receives
substantially identical shares of the
same domestic corporation with the
same divided rights, voting power,
liquidation preferences, and
convertability as the shares exchanged
without any additional rights or
features.
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 individuals or
households.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 2
hours.
SUMMARY:
E:\FR\FM\08SEN1.SGM
08SEN1
]]>Agencies
[Federal Register Volume 76, Number 174 (Thursday, September 8, 2011)]
[Notices]
[Page 55740]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-22921]
[[Page 55740]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Notice and request for comments
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 requirements related to Notice 123934-11--The Internal
Revenue Service is suspending certain requirements under Sec. 42 of
the Internal Revenue Code for low-income housing credit projects in the
United States to provide emergency housing relief needed as a result of
the devastation caused by severe storms, tornadoes and flooding in
Missouri beginning on April 19, 2011.
DATES: Written comments should be received on or before November 7,
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 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: NOT-123934-11. Relief from Certain
Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes
and Flooding in Missouri.
OMB Number: 1545-2210.
Notice Number: Notice 123934-11.
Abstract: This notice provides guidance with respect to the
Internal Revenue Service suspending certain requirements under Sec. 42
of the Internal Revenue Code for low-income housing credit projects in
the United States to provide emergency housing relief needed as a
result of the devastation caused by severe storms, tornadoes and
flooding in Missouri beginning on April 19, 2011.
Current Actions: There are no changes being made to the burden
previously requested, at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 500.
Estimated Average Time per Respondent: 15 min.
Estimated Total Annual Burden Hours: 125.
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
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: August 15, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-22921 Filed 9-7-11; 8:45 am]
BILLING CODE 4830-01-P
