Proposed Collection; Comment Request for Regulation Project, 57196-57197 [2012-22899]
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57196
Federal Register / Vol. 77, No. 180 / Monday, September 17, 2012 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2011–
4, Revenue Procedure 2011–5,
Revenue Procedure 2011–6, and
Revenue Procedure 2011–8
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
Revenue Procedure 2011–4 (Letter
Rulings), Revenue Procedure 2011–5
(Technical Advice), Revenue Procedure
2011–6 (Determination Letters), and
Revenue Procedure 2011–8 (User Fees).
DATES: Written comments should be
received on or before November 16,
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 revenue procedures should
be directed to Allan Hopkins, at (202)
622–6665, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Allan.M.Hopkins@irs.gov.
SUMMARY:
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2011–4
(Letter Rulings), Revenue Procedure
2011–5 (Technical Advice), Revenue
Procedure 2011–6 (Determination
Letters), and Revenue Procedure 2011–
8 (User Fees).
OMB Number: 1545–1520.
Revenue Procedure Number: Revenue
Procedure 2011–4, Revenue Procedure
2011–5, Revenue Procedure 2011–6, and
Revenue Procedure 2011–8.
Abstract: The information requested
in these revenue procedures is required
to enable the Office of the Division
Commissioner (Tax Exempt and
Government Entities) of the Internal
Revenue Service to give advice on filing
letter ruling, determination letter, and
technical advice requests, to process
VerDate Mar<15>2010
19:43 Sep 14, 2012
Jkt 226001
such requests, and to determine the
amount of any user fees.
Current Actions: There are no changes
being made to these revenue procedures
at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local or tribal
governments.
Estimated Number of Respondents:
83,074.
Estimated Time per Respondent: 2
hours, 8 minutes.
Estimated Total Annual Burden
Hours: 178,146.
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: September 10, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–22900 Filed 9–14–12; 8:45 am]
BILLING CODE 4830–01–P
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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)). Currently, the IRS is
soliciting comments concerning
limitations on corporate net operating
loss carryforwards.
DATES: Written comments should be
received on or before November 16,
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, at (202) 622–
6665, or 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: Final Regulations under Section
382 of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards.
OMB Number: 1545–1260.
Regulation Project Number: CO–62–
89 (Final).
Abstract: Internal Revenue Code
section 382(l)(5) provides relief from the
application of the section 382 limitation
for bankruptcy reorganizations in which
the pre-change shareholders and
qualified creditors maintain a
substantial continuing interest in the
loss corporation. These regulations
concern the election a taxpayer may
make to treat as the change date the
effective date of a plan of reorganization
in a title 11 or similar case rather than
the confirmation date of a plan.
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
SUMMARY:
E:\FR\FM\17SEN1.SGM
17SEN1
Federal Register / Vol. 77, No. 180 / Monday, September 17, 2012 / Notices
Estimated Number of Respondents:
10.
Estimated Time per Respondent: 6
minutes.
Estimated Total Annual Burden
Hours: 1 hour.
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: September 10, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–22899 Filed 9–14–12; 8:45 am]
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BILLING CODE 4830–01–P
VerDate Mar<15>2010
19:43 Sep 14, 2012
Jkt 226001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–CAP
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
1099–CAP, Changes in Corporate
Control and Capital Structure.
DATES: Written comments should be
received on or before November 16,
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 form and instructions
should be directed to Allan Hopkins, at
(202) 622–6665, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Changes in Corporate Control
and Capital Structure.
OMB Number: 1545–1814.
Form Number: 1099–CAP.
Abstract: Any corporation that
undergoes reorganization under
Regulation section 1.6043–4T with
stock, cash, and other property over
$100 million must file Form 1099–CAP
with IRS shareholders.
Current Actions: There are no changes
being made to the form at this time.
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57197
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals.
Estimated Number of Responses: 350.
Estimated Time per Response: 11
minutes.
Estimated Total Annual Burden
Hours: 67.
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: September 10, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012–22872 Filed 9–14–12; 8:45 am]
BILLING CODE 4830–01–P
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17SEN1
]]>Agencies
[Federal Register Volume 77, Number 180 (Monday, September 17, 2012)]
[Notices]
[Pages 57196-57197]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-22899]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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
limitations on corporate net operating loss carryforwards.
DATES: Written comments should be received on or before November 16,
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, at (202)
622-6665, or 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: Final Regulations under Section 382 of the Internal Revenue
Code of 1986; Limitations on Corporate Net Operating Loss
Carryforwards.
OMB Number: 1545-1260.
Regulation Project Number: CO-62-89 (Final).
Abstract: Internal Revenue Code section 382(l)(5) provides relief
from the application of the section 382 limitation for bankruptcy
reorganizations in which the pre-change shareholders and qualified
creditors maintain a substantial continuing interest in the loss
corporation. These regulations concern the election a taxpayer may make
to treat as the change date the effective date of a plan of
reorganization in a title 11 or similar case rather than the
confirmation date of a plan.
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
[[Page 57197]]
Estimated Number of Respondents: 10.
Estimated Time per Respondent: 6 minutes.
Estimated Total Annual Burden Hours: 1 hour.
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: September 10, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-22899 Filed 9-14-12; 8:45 am]
BILLING CODE 4830-01-P
