Proposed Collection; Comment Request for Notice, 16587-16588 [2012-6755]
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Federal Register / Vol. 77, No. 55 / Wednesday, March 21, 2012 / Notices
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: March 13, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2012–6751 Filed 3–20–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice
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 tax
exempt housing bonds and 2008
housing legislation.
DATES: Written comments should be
received on or before May 21, 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 notice should be directed to
Joel Goldberger, at (202) 927–9368, or at
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: Tax Exempt Housing Bonds and
2008 Housing Legislation.
OMB Number: 1545–2119.
Notice Number: Notice 2008–79.
Abstract: This notice provides
guidance regarding certain provisions
affecting tax-exempt bonds and related
matters under the Housing Assistance
Tax Act of 2008, Division C of Public
Law No. 110–289, enacted on July 30,
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SUMMARY:
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15:15 Mar 20, 2012
Jkt 226001
2008 (‘‘2008 Housing Act’’). Section
3021 of the 2008 Housing Act amends
§§ 143 and 146 of the Internal Revenue
Code (‘‘Code’’) to provide a temporary
$11 billion increase in the annual
private activity bond volume cap under
§ 146 for qualified housing issues and to
allow the use of qualified mortgage
bonds to refinance certain subprime
mortgage loans. (Except as otherwise
provided, section references in this
notice are to the Code.) This notice
provides guidance on allocations,
carryforwards, information reporting,
and uses of this additional bond volume
cap, and guidance on the use of
qualified mortgage revenue bonds to
refinance certain subprime mortgage
loans. In addition, § 3005 of the 2008
Housing Act amends § 142(d)(2) of the
Code to disregard basic housing
allowance payments to military
members at certain military bases for
purposes of applicable low-income setaside income limitations under § 42 and
§ 142. This notice lists certain affected
military bases. Section 3023 of the 2008
Housing Act provides temporary
authority to Federal Home Loan Banks
to guarantee certain tax-exempt bonds.
This notice provides guidance on taxexempt bonds eligible for such
guarantees.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: This is an extension
of a currently approved collection.
Affected Public: State, local, or tribal
governments.
Estimated Number of Respondents:
100.
Estimated Average Time per
Respondent: 2 hours.
Estimated Total Annual Burden
Hours: 300.
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
PO 00000
Frm 00073
Fmt 4703
Sfmt 4703
16587
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: March 8, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–6754 Filed 3–20–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice
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
energy efficient homes credit;
manufactured homes.
DATES: Written comments should be
received on or before May 21, 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 notice should be directed to
Joel Goldberger at (202) 927–9368, or at
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: Notice 2008–36: Amplification
of Notice 2006–28 Energy Efficient
Homes Credit; Manufactured Homes.
SUMMARY:
E:\FR\FM\21MRN1.SGM
21MRN1
erowe on DSK2VPTVN1PROD with NOTICES
16588
Federal Register / Vol. 77, No. 55 / Wednesday, March 21, 2012 / Notices
OMB Number: 1545–1994.
Notice Number: Notice 2008–36.
Abstract: This notice supersedes
Notice 2006–28 by substantially
republishing the guidance contained in
that publication. This notice clarifies
the meaning of the terms equivalent
rating network and eligible contractor,
and permits calculation procedures
other than those identified in Notice
2006–28 to be used to calculate energy
consumption. Finally, this notice
clarifies the process for removing
software from the list of approved
software and reflects the extension of
the tax credit through December 31,
2008. Notice 2006–28, as updated,
provided guidance regarding the
calculation of heating and cooling
energy consumption for purposes of
determining the eligibility of a
manufactured home for the New Energy
Efficient Home Credit under Internal
Revenue Code § 45L. Notice 2006–28
also provided guidance relating to the
public list of software programs that
may be used to calculate energy
consumption. Guidance relating to
dwelling units other than manufactured
homes is provided in Notice 2008–35.
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: Individuals or
Households.
Estimated Number of Respondents:
15.
Estimated Average Time per
Respondent: 4 hrs.
Estimated Total Annual Burden
Hours: 60.
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
VerDate Mar<15>2010
15:15 Mar 20, 2012
Jkt 226001
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: March 7, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–6755 Filed 3–20–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8023
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
8023, Elections Under Section 338 for
Corporations Making Qualified Stock
Purchases.
DATES: Written comments should be
received on or before May 21, 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 form and instructions
should be directed to Joel Goldberger, at
(202) 927–9368, or at Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION: Title:
Elections Under Section 338 for
Corporations Making Qualified Stock
Purchases.
OMB Number: 1545–1428.
Form Number: 8023.
SUMMARY:
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Frm 00074
Fmt 4703
Sfmt 4703
Abstract: Form 8023 is used by a
corporation that acquires the stock of
another corporation to elect to treat the
purchase of stock as a purchase of the
other corporation’s assets. This election
allows the acquiring corporation to
depreciate these assets and claim a
deduction on its income tax return. IRS
uses Form 8023 to determine if the
election is properly made and as a check
against the acquiring corporation’s
deduction for depreciation. The form is
also used to determine if the selling
corporation reports the amount of sale
in its income.
Current Actions: There are no changes
being made to Form 8023 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
201.
Estimated Time per Respondent: 12
hr., 44 min.
Estimated Total Annual Burden
Hours: 2,559.
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\21MRN1.SGM
21MRN1
]]>Agencies
[Federal Register Volume 77, Number 55 (Wednesday, March 21, 2012)]
[Notices]
[Pages 16587-16588]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-6755]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice
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 energy efficient homes credit;
manufactured homes.
DATES: Written comments should be received on or before May 21, 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 notice should be directed to Joel Goldberger at (202) 927-
9368, or at 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: Notice 2008-36: Amplification of Notice 2006-28 Energy
Efficient Homes Credit; Manufactured Homes.
[[Page 16588]]
OMB Number: 1545-1994.
Notice Number: Notice 2008-36.
Abstract: This notice supersedes Notice 2006-28 by substantially
republishing the guidance contained in that publication. This notice
clarifies the meaning of the terms equivalent rating network and
eligible contractor, and permits calculation procedures other than
those identified in Notice 2006-28 to be used to calculate energy
consumption. Finally, this notice clarifies the process for removing
software from the list of approved software and reflects the extension
of the tax credit through December 31, 2008. Notice 2006-28, as
updated, provided guidance regarding the calculation of heating and
cooling energy consumption for purposes of determining the eligibility
of a manufactured home for the New Energy Efficient Home Credit under
Internal Revenue Code Sec. 45L. Notice 2006-28 also provided guidance
relating to the public list of software programs that may be used to
calculate energy consumption. Guidance relating to dwelling units other
than manufactured homes is provided in Notice 2008-35.
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: Individuals or Households.
Estimated Number of Respondents: 15.
Estimated Average Time per Respondent: 4 hrs.
Estimated Total Annual Burden Hours: 60.
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: March 7, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012-6755 Filed 3-20-12; 8:45 am]
BILLING CODE 4830-01-P
