Proposed Collection; Comment Request for Notice 2009-52, 63922 [2012-25470]
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63922
Federal Register / Vol. 77, No. 201 / Wednesday, October 17, 2012 / Notices
Title: Coal
Exports.
Notice Number: 1545–1690.
Abstract: Notice 2000–28 provides
guidance relating to the coal excise tax
imposed by section 4121 of the Internal
Revenue Code. The notice provides
rules under the Code for making a
nontaxable sale of coal for export or for
obtaining a credit or refund when tax
has been paid with respect to a
nontaxable sale of coal for export.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other-forprofit organizations.
Estimated Number of Respondents:
400.
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 400.
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.
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SUPPLEMENTARY INFORMATION:
Approved: October 10, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–25468 Filed 10–16–12; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–52
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.
Currently, the IRS is soliciting
comments concerning Notice 2009–52,
Election of Investment Tax Credit in
Lieu of Production Tax Credit;
Coordination With Department of
Treasury Grants for Specified Energy
Property in Lieu of Tax Credits.
DATES: Written comments should be
received on or before December 17, 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,
(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.
SUMMARY:
Title:
Election of Investment Tax Credit in
Lieu of Production Tax Credit;
Coordination With Department of
Treasury Grants for Specified Energy
Property in Lieu of Tax Credits.
OMB Number: 1545–2145.
Form Number: Notice 2009–52.
Abstract: This notice provides a
description of the procedures that
taxpayers will be required to follow to
make an irrevocable election to take the
investment tax credit for energy
property under § 48 of the Internal
Revenue Code in lieu of the production
tax credit under § 45. This election was
created by the American Recovery and
Reinvestment Act of 2009, H.R. 1, 123
STAT. 115 (the Act), which was enacted
on February 17, 2009. This notice
includes information about election
procedures and the documentation
required to complete the election. The
notice also discusses the coordination of
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00137
Fmt 4703
Sfmt 9990
this irrevocable election with an
election to take a Department of
Treasury grant for specified energy
property.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This notice is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 100.
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: October 10, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–25470 Filed 10–16–12; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\17OCN1.SGM
17OCN1
]]>Agencies
[Federal Register Volume 77, Number 201 (Wednesday, October 17, 2012)]
[Notices]
[Page 63922]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-25470]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2009-52
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. Currently, the IRS is soliciting
comments concerning Notice 2009-52, Election of Investment Tax Credit
in Lieu of Production Tax Credit; Coordination With Department of
Treasury Grants for Specified Energy Property in Lieu of Tax Credits.
DATES: Written comments should be received on or before December 17,
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, (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: Election of Investment Tax Credit in
Lieu of Production Tax Credit; Coordination With Department of Treasury
Grants for Specified Energy Property in Lieu of Tax Credits.
OMB Number: 1545-2145.
Form Number: Notice 2009-52.
Abstract: This notice provides a description of the procedures that
taxpayers will be required to follow to make an irrevocable election to
take the investment tax credit for energy property under Sec. 48 of
the Internal Revenue Code in lieu of the production tax credit under
Sec. 45. This election was created by the American Recovery and
Reinvestment Act of 2009, H.R. 1, 123 STAT. 115 (the Act), which was
enacted on February 17, 2009. This notice includes information about
election procedures and the documentation required to complete the
election. The notice also discusses the coordination of this
irrevocable election with an election to take a Department of Treasury
grant for specified energy property.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This notice is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 100.
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: October 10, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-25470 Filed 10-16-12; 8:45 am]
BILLING CODE 4830-01-P
