Proposed Collection; Comment Request for Regulation Project, 31687-31688 [2012-12851]
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Federal Register / Vol. 77, No. 103 / Tuesday, May 29, 2012 / Notices
srobinson on DSK4SPTVN1PROD with NOTICES
discloses this to the state insurance
regulatory authority.
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:
2,500.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 5,000.
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,
maintenance, and purchase of services
to provide information.
Approved: May 22, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–12853 Filed 5–25–12; 8:45 am]
BILLING CODE 4830–01–P
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16:12 May 25, 2012
Jkt 226001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2003–
11
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 offshore
voluntary compliance initiative.
DATES: Written comments should be
received on or before July 30, 2012 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Yvette 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 Allan Hopkins at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at Allan.M.
Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Offshore Voluntary Compliance
Initiative.
OMB Number: 1545–1822.
Revenue Procedure Number: Revenue
Procedure 2003–11.
Abstract: Revenue Procedure 2003–11
describes the Offshore Voluntary
Compliance Initiative, which is directed
at taxpayers that have under-reported
their tax liability through financial
arrangements outside the United States
that rely on the use of credit, debit, or
charge cards (offshore credit cards) or
foreign banks, financial institutions,
corporations, partnerships, trusts, or
other entities (offshore financial
arrangements). Taxpayers that
participate in the initiative and provide
the information and material that their
participation requires can avoid certain
penalties.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
SUMMARY:
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
31687
Affected Public: Business or other forprofit organizations, individuals, and
not-for-profits institutions.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 50
hours.
Estimated Total Annual Burden
Hours: 100,000.
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: May 22, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–12848 Filed 5–25–12; 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:
E:\FR\FM\29MYN1.SGM
29MYN1
31688
Federal Register / Vol. 77, No. 103 / Tuesday, May 29, 2012 / Notices
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
application of section 382 in short
taxable years and with respect to
controlled groups.
DATES: Written comments should be
received on or before July 30, 2012 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Yvette 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 regulation should be
directed to Allan Hopkins, (202) 622–
6665, Internal Revenue Service, Room
6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Regulations under Section 382
of the Internal Revenue Code of 1986;
Application of Section 382 in Short
Taxable Years and With Respect to
Controlled Groups.
OMB Number: 1545–1434.
Regulation Project Number: CO–26–
96.
Abstract: Internal Revenue Code
section 382 limits the amount of income
that can be offset by loss carryovers after
an ownership change in a loss
corporation. These regulations provide
rules for applying section 382 in the
case of short taxable years and with
respect to controlled groups of
corporations.
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:
3,500.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 875.
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.
srobinson on DSK4SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:12 May 25, 2012
Jkt 226001
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: May 22, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–12851 Filed 5–25–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8908
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
8908, Energy Efficient Home Credit.
DATES: Written comments should be
received on or before July 30, 2012 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
SUMMARY:
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
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 Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Energy Efficient Home Credit.
OMB Number: 1545–1979.
Form Number: 8908.
Abstract: Congress passed Public Law
109–58, the Energy Policy Act of 2005,
on August 8, 2005, enacting legislation
providing a tax credit for contractors
producing new energy efficient homes.
We created Form 8908 to reflect new
code section 45L which allows qualified
contractors to claim a credit for each
qualified energy-efficient home sold in
tax years ending after December 31,
2005. The new credit ($2,000 or $1,000)
is based on the energy saving
requirements of the home. To qualify for
the credit, the home must be acquired
after 2005 but before January 2008.
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.
Estimated Number of Respondents:
198,000.
Estimated Time per Respondent: 2
hours, 35 minutes.
Estimated Total Annual Burden
Hours: 512,820.
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
E:\FR\FM\29MYN1.SGM
29MYN1
]]>Agencies
[Federal Register Volume 77, Number 103 (Tuesday, May 29, 2012)]
[Notices]
[Pages 31687-31688]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-12851]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 31688]]
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
application of section 382 in short taxable years and with respect to
controlled groups.
DATES: Written comments should be received on or before July 30, 2012
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette 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 regulation should be directed to Allan Hopkins, (202)
622-6665, Internal Revenue Service, Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Regulations under Section 382 of the Internal Revenue Code
of 1986; Application of Section 382 in Short Taxable Years and With
Respect to Controlled Groups.
OMB Number: 1545-1434.
Regulation Project Number: CO-26-96.
Abstract: Internal Revenue Code section 382 limits the amount of
income that can be offset by loss carryovers after an ownership change
in a loss corporation. These regulations provide rules for applying
section 382 in the case of short taxable years and with respect to
controlled groups of corporations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 3,500.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 875.
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: May 22, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-12851 Filed 5-25-12; 8:45 am]
BILLING CODE 4830-01-P
