Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc., 77053-77054 [2011-31588]
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Federal Register / Vol. 76, No. 237 / Friday, December 9, 2011 / Notices
Written comments should be
received on or before February 7, 2012
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 Joel Goldberger at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 927–9368, or
through the internet
Joel.P.Goldberger@irs.gov.
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.
SUPPLEMENTARY INFORMATION:
Approved: November 22, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
srobinson on DSK4SPTVN1PROD with NOTICES
DATES:
Title: Bad Debt Reserves of Banks.
OMB Number: 1545–1290.
Regulation Project Number: T.D. 8513.
Abstract: Section 585(c) of the
Internal Revenue Code requires large
banks to change from reserve method of
accounting to the specific charge off
method of accounting for bad debts.
Section 1.585–8 of the regulation
contains reporting requirements in cases
in which large banks elect (1) To
include in income an amount greater
than that prescribed by the Code; (2) to
use the elective cut-off method of
accounting: or (3) to revoke any
elections previously made.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 15
min.
Estimated Total Annual Burden
Hours: 625.
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
VerDate Mar<15>2010
18:35 Dec 08, 2011
Jkt 226001
[FR Doc. 2011–31583 Filed 12–8–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Income, Excise,
and Estate and Gift Taxes Effective
Dates, etc.
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
income, excise, and estate and gift taxes;
effective dates and other issues arising
under the employee benefit provisions
of the tax reform act of 1984.
DATES: Written comments should be
received on or before February 7, 2012
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, Joel Goldberger (202) 927–
9368, Internal Revenue Service, room
6129, 1111 Constitution Avenue NW.,
Washington, DC 20224 or through the
internet at Joel.P.Goldberger@irs.gov.
SUMMARY:
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
77053
SUPPLEMENTARY INFORMATION:
Title: Income, Excise, and Estate and
Gift Taxes Effective Dates and Other
Issues Arising Under the Employee
Benefit Provisions of the Tax Reform
Act of 1984.
OMB Number: 1545–0916.
Regulation Project Number: T.D. 8073
(temporary regulations) and EE–96–85
(notice of proposed rulemaking).
Abstract: The regulations provide
rules relating to effective dates and
certain other issues arising under
sections 91.223 and 511–561 of the Tax
Reform Act of 1984. The regulations
affect qualified employee benefit plans,
welfare benefit funds, and employees
receiving benefits through such plans.
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, not-for-profit
institutions, and individuals.
Estimated Number of Respondents:
7,800.
Estimated Time per Respondent: 31
minutes.
Estimated Total Annual Burden
Hours: 4,000.
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,
E:\FR\FM\09DEN1.SGM
09DEN1
77054
Federal Register / Vol. 76, No. 237 / Friday, December 9, 2011 / Notices
maintenance, and purchase of services
to provide information.
Approved: January 13, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
Editorial Note: This document was
received at the Office of the Federal Register
on December 5, 2011.
[FR Doc. 2011–31588 Filed 12–8–11; 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.
AGENCY:
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)). The IRS is soliciting
comments concerning information
collection requirements related to
amortization of intangible property.
SUMMARY:
Written comments should be
received on or before February 7, 2012
to be assured of consideration.
srobinson on DSK4SPTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
18:35 Dec 08, 2011
Jkt 226001
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 Joel Goldberger at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 927–9368, or
through the Internet at Joel.P.
Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Amortization of Intangible
Property.
OMB Number: 1545–1671. Regulation
Project Number: (TD 8865).
Abstract: These regulations apply to
property acquired after January 25,
2000. Regulations to implement section
197(e)(4)(D) are applicable August 11,
1993, for property acquired after August
10, 1993 (or July 26, 1991, for property
acquired after July 25, 1991, if a valid
retroactive election has been made
under § 1.197–1T).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 3
hours.
Estimated Total Annual Burden
Hours: 1,500.
The following paragraph applies to all
of the collections of information covered
by this notice:
ADDRESSES:
PO 00000
Frm 00121
Fmt 4703
Sfmt 9990
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: November 29, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2011–31589 Filed 12–8–11; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\09DEN1.SGM
09DEN1
]]>Agencies
[Federal Register Volume 76, Number 237 (Friday, December 9, 2011)]
[Notices]
[Pages 77053-77054]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-31588]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Income, Excise, and Estate and Gift Taxes
Effective Dates, etc.
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 income, excise, and estate and gift
taxes; effective dates and other issues arising under the employee
benefit provisions of the tax reform act of 1984.
DATES: Written comments should be received on or before February 7,
2012 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, Joel Goldberger (202)
927-9368, Internal Revenue Service, room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224 or through the internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Income, Excise, and Estate and Gift Taxes Effective Dates
and Other Issues Arising Under the Employee Benefit Provisions of the
Tax Reform Act of 1984.
OMB Number: 1545-0916.
Regulation Project Number: T.D. 8073 (temporary regulations) and
EE-96-85 (notice of proposed rulemaking).
Abstract: The regulations provide rules relating to effective dates
and certain other issues arising under sections 91.223 and 511-561 of
the Tax Reform Act of 1984. The regulations affect qualified employee
benefit plans, welfare benefit funds, and employees receiving benefits
through such plans.
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 for-profit organizations, not-
for-profit institutions, and individuals.
Estimated Number of Respondents: 7,800.
Estimated Time per Respondent: 31 minutes.
Estimated Total Annual Burden Hours: 4,000.
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,
[[Page 77054]]
maintenance, and purchase of services to provide information.
Approved: January 13, 2011.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
Editorial Note: This document was received at the Office of the
Federal Register on December 5, 2011.
[FR Doc. 2011-31588 Filed 12-8-11; 8:45 am]
BILLING CODE 4830-01-P
