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]


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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
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