Proposed Collection; Comment Request for Notice 2005-44, 55742-55743 [2011-22926]
Download as PDF
sroberts on DSK5SPTVN1PROD with NOTICES
55742
Federal Register / Vol. 76, No. 174 / Thursday, September 8, 2011 / Notices
Avenue, NW., Washington, DC 20224,
or through the Internet at Elaine.H.
Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Simplified Employee PensionIndividual Retirement Accounts
Contribution Agreement.
OMB Number: 1545–0499.
Form Number: 5305–SEP.
Abstract: Form 5305–SEP is used by
an employer to make an agreement
provide benefits to all employees under
a Simplified Employee Pension (SEP)
described in Internal Revenue Code
section 408(k). This form is not to be
filed with the IRS but is to be retained
in the employer’s records as proof of
establishing a SEP and justifying a
deduction for contributions to the SEP.
Current Actions: There are no changes
being made to form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100,000.
Estimated Time per Respondent: 4 hr.
57 min.
Estimated Total Annual Burden
Hours: 495,000.
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,
VerDate Mar<15>2010
16:26 Sep 07, 2011
Jkt 223001
maintenance, and purchase of services
to provide information.
Approved: August 15, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–22924 Filed 9–7–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection
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
Conforming Adjustments Subsequent to
Section 482 Allocations.
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 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: Conforming Adjustments
Subsequent to Section 482 Allocations.
OMB Number: 1545–1657.
Revenue Procedure Number: Revenue
Procedure 99–32.
Abstract: Revenue Procedure 99–32
provides guidance for conforming a
taxpayer’s accounts to reflect a primary
adjustment under Internal Revenue
Code section 482. The revenue
procedure prescribes the applicable
procedures for the repatriation of cash
by a United States taxpayer via an
interest-bearing account receivable or
payable in an amount corresponding to
the amount allocated under Code
section 482 from, or to, a related person
with respect to a controlled transaction.
SUMMARY:
PO 00000
Frm 00101
Fmt 4703
Sfmt 4703
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
180.
Estimated Time per Respondent: 9
hours.
Estimated Total Annual Burden
Hours: 1,620.
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: August 15, 2011.
Yvette B. Laurence,
IRS Reports Clearance Officer.
[FR Doc. 2011–22925 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 2005–44
Internal Revenue Service (IRS),
Treasury.
AGENCY:
E:\FR\FM\08SEN1.SGM
08SEN1
Federal Register / Vol. 76, No. 174 / Thursday, September 8, 2011 / Notices
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
2005–44, Charitable Contributions of
Certain Motor Vehicles, Boats, and
Airplanes.
SUMMARY:
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: Charitable Contributions of
Certain Motor Vehicles, Boats, and
Airplanes.
OMB Number: 1545–1942.
Notice Number: Notice 2005–44.
Abstract: This notice provides
guidance regarding how to determine
the amount of a charitable contribution
for certain vehicles and the related
substantiation and information
reporting requirements.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved new collection.
Affected Public: Individual or
households and not-for-profit
institutions.
Estimated Number of Respondents:
182,500.
Estimated Average Time per
Respondent: 1 min.
Estimated Total Annual Burden
Hours: 3,650.
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
sroberts on DSK5SPTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
16:26 Sep 07, 2011
Jkt 223001
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. 2011–22926 Filed 9–7–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 941–M
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
941–M, Employer’s Monthly Federal
Tax Return.
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 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
SUMMARY:
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
55743
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Elaine Christophe,
(202) 622–3179, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Employer’s Monthly Federal
Tax Return.
OMB Number: 1545–0718.
Form Number: 941–M.
Abstract: Form 941–M is used by
certain employers to report monthly
federal income tax withheld from
wages, tips, distributions from
nonqualified pension plans (including
nongovernmental section 457(b) plans),
supplemental unemployment
compensation benefits, and third-party
payments of sick pay; and (b) social
security and Medicare taxes.
Current Actions: There are no changes
being made to Form 941–M at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals.
Estimated Number of Respondents:
12,000.
Estimated Time per Respondent: 15
hr. 57 min.
Estimated Total Annual Burden
Hours: 191,520.
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
E:\FR\FM\08SEN1.SGM
08SEN1
Agencies
[Federal Register Volume 76, Number 174 (Thursday, September 8, 2011)]
[Notices]
[Pages 55742-55743]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-22926]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2005-44
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 55743]]
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
Notice 2005-44, Charitable Contributions of Certain Motor Vehicles,
Boats, and Airplanes.
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: Charitable Contributions of Certain Motor Vehicles, Boats,
and Airplanes.
OMB Number: 1545-1942.
Notice Number: Notice 2005-44.
Abstract: This notice provides guidance regarding how to determine
the amount of a charitable contribution for certain vehicles and the
related substantiation and information reporting requirements.
Current Actions: There are no changes being made to the notice at
this time.
Type of Review: Extension of a currently approved new collection.
Affected Public: Individual or households and not-for-profit
institutions.
Estimated Number of Respondents: 182,500.
Estimated Average Time per Respondent: 1 min.
Estimated Total Annual Burden Hours: 3,650.
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: August 15, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011-22926 Filed 9-7-11; 8:45 am]
BILLING CODE 4830-01-P