Proposed Collection; Comment Request for Notice 2009-26, 59454-59455 [2012-23727]
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59454
Federal Register / Vol. 77, No. 188 / Thursday, September 27, 2012 / Notices
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
SUPPLEMENTARY INFORMATION:
erowe on DSK2VPTVN1PROD with
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.
[FR Doc. 2012–23724 Filed 9–26–12; 8:45 am]
Title: Distributions of Stock and Stock
Rights.
OMB Number: 1545–1438.
Regulation Project Number: CO–8–91.
Abstract: The requested information
is required to notify the Service that a
holder of preferred stock callable at a
premium by the issuer has made a
determination regarding the likelihood
of exercise of the right to call that is
different from the issuer’s
determination.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 333.
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
VerDate Mar<15>2010
15:00 Sep 26, 2012
Jkt 226001
Approved: September 21, 2012.
Allan Hopkins,
Tax Analyst.
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)). Currently, the IRS is
soliciting comments concerning
modifications of commercial mortgage
loans held by a real estate mortgage
investment conduit.
DATES: Written comments should be
received on or before November 26,
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.
SUMMARY:
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 3,000.
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: September 21, 2012.
Allan Hopkins,
Tax Analyst.
SUPPLEMENTARY INFORMATION:
[FR Doc. 2012–23725 Filed 9–26–12; 8:45 am]
Title: Environmental Settlement
Funds-Classification.
OMB Number: 1545–2110.
Regulation Project Number: REG–
127770–07.
Abstract: This final regulation would
expand the list of permitted loan
modifications to include certain
modifications of commercial mortgages.
Changes to the regulations are necessary
to better accommodate evolving
commercial mortgage industry packages
Current Actions: There is no change to
this existing regulation.
BILLING CODE 4830–01–P
PO 00000
Frm 00083
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–26
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\27SEN1.SGM
27SEN1
Federal Register / Vol. 77, No. 188 / Thursday, September 27, 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 Notice
2009–26, Build America Bonds and
Direct Payment Subsidy
Implementation.
DATES: Written comments should be
received on or before November 26,
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 this 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: Build America Bonds and Direct
Payment Subsidy Implementation.
OMB Number: 1545–2143.
Notice Number: Notice 2009–26.
Abstract: This Notice provides
guidance on the new tax incentives for
Build America Bonds under § 54AA of
the Internal Revenue Code (‘‘Code’’) and
the implementation plans for the
refundable credit payment procedures
for these bonds. This Notice includes
guidance on the modified Build
America Bond program for Recovery
Zone Economic Development Bonds
under § 1400U–2 of the Code. This
Notice provides guidance on the initial
refundable credit payment procedures,
required elections, and information
reporting. This Notice solicits public
comments on the refundable credit
payment procedures for these bonds.
This Notice is intended to facilitate
prompt implementation of the Build
America Bond program and to enable
state and local governments to begin
issuing these bonds for authorized
purposes to promote economic recovery
and job creation.
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 and not-for-profit
institutions.
Estimated Number of Respondents:
1,000.
erowe on DSK2VPTVN1PROD with
SUMMARY:
VerDate Mar<15>2010
15:00 Sep 26, 2012
Jkt 226001
Estimated Average Time per
Respondent: 15 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
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 21, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–23727 Filed 9–26–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2003–
37
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
SUMMARY:
PO 00000
Frm 00084
Fmt 4703
Sfmt 4703
59455
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 2003–37,
Documentation Provisions for Certain
Taxpayers Using the Fair Market Value
Method.
DATES: Written comments should be
received on or before November 26,
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 procedure 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: Documentation Provisions for
Certain Taxpayers Using the Fair Market
Value Method of Internet Expense
Apportionment.
OMB Number: 1545–1833.
Revenue Procedure Number: Revenue
Procedure 2003–37.
Abstract: Revenue Procedure 2003–37
describes documentation and
information a taxpayer that uses the fair
market value method of apportionment
of interest expense may prepare and
make available to the Service upon
request in order to establish the fair
market value of the taxpayer’s assets to
the satisfaction of the Commissioner as
required by § 1.861–9T(g)(1)(iii). It also
sets forth the procedures to be followed
in the case of elections to use the fair
market value method.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents
and/or Recordkeepers: 125.
Estimated Average Time Per
Respondent/Recordkeeper: 5 hours.
Estimated Total Annual Reporting
and/or Recordkeeping Burden: 625
hours.
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.
E:\FR\FM\27SEN1.SGM
27SEN1
]]>Agencies
[Federal Register Volume 77, Number 188 (Thursday, September 27, 2012)]
[Notices]
[Pages 59454-59455]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-23727]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2009-26
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 59455]]
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
Notice 2009-26, Build America Bonds and Direct Payment Subsidy
Implementation.
DATES: Written comments should be received on or before November 26,
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 this 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: Build America Bonds and Direct Payment Subsidy
Implementation.
OMB Number: 1545-2143.
Notice Number: Notice 2009-26.
Abstract: This Notice provides guidance on the new tax incentives
for Build America Bonds under Sec. 54AA of the Internal Revenue Code
(``Code'') and the implementation plans for the refundable credit
payment procedures for these bonds. This Notice includes guidance on
the modified Build America Bond program for Recovery Zone Economic
Development Bonds under Sec. 1400U-2 of the Code. This Notice provides
guidance on the initial refundable credit payment procedures, required
elections, and information reporting. This Notice solicits public
comments on the refundable credit payment procedures for these bonds.
This Notice is intended to facilitate prompt implementation of the
Build America Bond program and to enable state and local governments to
begin issuing these bonds for authorized purposes to promote economic
recovery and job creation.
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 and
not-for-profit institutions.
Estimated Number of Respondents: 1,000.
Estimated Average Time per Respondent: 15 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 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 21, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-23727 Filed 9-26-12; 8:45 am]
BILLING CODE 4830-01-P
