Proposed Collection; Comment Request for Regulation, 20884-20885 [2012-8263]
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20884
Federal Register / Vol. 77, No. 67 / Friday, April 6, 2012 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
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
guidance for qualification as an
acceptance agent, and execution of an
agreement between an acceptance agent
and the Internal Revenue Service
relating to the issuance of certain
taxpayer identifying numbers.
DATES: Written comments should be
received on or before June 5, 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(s) and instructions
should be directed to Joel Goldberger,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, (202) 927–9368
or through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Guidance for qualification as an
acceptance agent, and execution of an
agreement between an acceptance agent
and the Internal Revenue Service
relating to the issuance of certain
taxpayer identifying numbers.
OMB Number: 1545–1499.
Revenue Procedure Number: Revenue
Procedures 2006–10.
Abstract: Revenue Procedure 2006–10
describes application procedures for
becoming an acceptance agent and the
requisite agreement that an agent must
execute with the Internal Revenue
Service.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
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16:17 Apr 05, 2012
Jkt 226001
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, Federal Government,
and state, local or tribal governments.
Estimated Number of Respondents:
8,000.
Estimated Time per Respondent: 3
hrs., 12 minutes.
Estimated Total Annual Burden
Hours: 24,960.
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 27, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–8257 Filed 4–5–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
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 collection
requirements related to application of
section 338 to insurance companies.
DATES: Written comments should be
received on or before June 5, 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,
(202) 927–9368, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Application of section 338 to
Insurance Companies.
OMB Number: 1545–1990.
Form Number: T.D. 9377.
Abstract: Final regulations and
removal of temporary regulations.
This document contains final
regulations under section 197 of the
Internal Revenue Code (Code) that apply
to a section 197 intangible resulting
from an assumption reinsurance
transaction, and under section 338 that
apply to reserve increases after a
deemed asset sale. The final regulations
also provide guidance with respect to
existing section 846(e) elections to use
historical loss payment patterns. The
final regulations apply to insurance
companies.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
12.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 12.
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
E:\FR\FM\06APN1.SGM
06APN1
Federal Register / Vol. 77, No. 67 / Friday, April 6, 2012 / Notices
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 28, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–8263 Filed 4–5–12; 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.
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
Guidance Under Section 1502;
Suspension of Losses on Certain Stock
Disposition.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:17 Apr 05, 2012
Jkt 226001
Written comments should be
received on or before June 5, 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 regulations 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: Guidance Under Section 1502;
Suspension of Losses on Certain Stock
Disposition.
OMB Number: 1545–1828.
Regulation Project Number: T.D. 9048.
Abstract: This document contains
final and temporary regulations under
section 1502 that redetermine the basis
of stock of a subsidiary member of a
consolidated group immediately prior to
certain transfers of such stock and
certain deconsolidations of a subsidiary
member. In addition, this document
contains temporary regulations that
suspend certain losses recognized on
the disposition of stock of a subsidiary
member. The regulations apply to
corporations filing consolidated returns.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
7,500.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 15,000.
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
DATES:
PO 00000
Frm 00107
Fmt 4703
Sfmt 4703
20885
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 27, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–8258 Filed 4–5–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900-New (VR&E
Longitudinal Study Survey)]
Agency Information Collection
(Vocational Rehabilitation and
Employment Longitudinal Study
Survey); Activity Under OMB Review
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501 -21), this notice
announces that the Veterans Benefits
Administration (VBA), Department of
Veterans Affairs, will submit the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden and it
includes the actual data collection
instrument.
SUMMARY:
Comments must be submitted on
or before May 7, 2012.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov; or to VA’s OMB
Desk Officer, OMB Human Resources
and Housing Branch, New Executive
Office Building, Room 10235,
Washington, DC 20503 (202) 395–7316.
Please refer to ‘‘OMB Control No. 2900–
New (VR&E Longitudinal Study
Survey)’’ in any correspondence.
For Further Information or a Copy of
the Submission Contact: Denise
DATES:
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06APN1
]]>Agencies
[Federal Register Volume 77, Number 67 (Friday, April 6, 2012)]
[Notices]
[Pages 20884-20885]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-8263]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation
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 collection
requirements related to application of section 338 to insurance
companies.
DATES: Written comments should be received on or before June 5, 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, (202) 927-9368, 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: Application of section 338 to Insurance Companies.
OMB Number: 1545-1990.
Form Number: T.D. 9377.
Abstract: Final regulations and removal of temporary regulations.
This document contains final regulations under section 197 of the
Internal Revenue Code (Code) that apply to a section 197 intangible
resulting from an assumption reinsurance transaction, and under section
338 that apply to reserve increases after a deemed asset sale. The
final regulations also provide guidance with respect to existing
section 846(e) elections to use historical loss payment patterns. The
final regulations apply to insurance companies.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
Estimated Number of Respondents: 12.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 12.
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
[[Page 20885]]
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 28, 2012.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012-8263 Filed 4-5-12; 8:45 am]
BILLING CODE 4830-01-P
