Proposed Collection; Comment Request for Notice 2006-46, 64377 [2012-25693]
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Federal Register / Vol. 77, No. 203 / Friday, October 19, 2012 / Notices
Tariffs’’ file. They are destroyed five
years after the end of the year in which
they were cancelled.
DEPARTMENT OF THE TREASURY
Collection Number 3
Proposed Collection; Comment
Request for Notice 2006–46
Title: Agricultural Contract
Summaries.
OMB Control Number: 2140–00XX.
STB Form Number: None.
Type of Review: Existing collection in
use without an OMB control number.
Number of Respondents:
Approximately 10.
Frequency: On occasion, for a total
from all respondents of 141 submissions
per year. (Must be submitted as soon as
possible, but not longer than seven days
after effective date of contract or
amendment.)
Total Burden Hours (annually
including all respondents): 106 hours
(141 submissions × .75 hours (45
minutes) estimated per submission).
Total Annual ‘‘Non-hour Burden’’
Cost (such as start-up and mailing
costs): There are no non-hourly burden
costs for this collection. The collection
is filed electronically.
Needs and Uses: While the terms of
a rail transportation contract are treated
as confidential, railroads are required by
statute to file a summary of the
nonconfidential terms of any contract
for the transportation of agricultural
products.
Retention Period: Paper copies of this
collection are destroyed six months after
the expiration of the referenced
contract.
Under the
PRA, a Federal agency conducting or
sponsoring a collection of information
must display a currently valid OMB
control number. A collection of
information, which is defined in 44
U.S.C. 3502(3) and 5 CFR 1320.3(c),
includes agency requirements that
persons submit reports, keep records, or
provide information to the agency, third
parties, or the public. Under
§ 3506(c)(2)(A) of the PRA, Federal
agencies are required to provide, prior
to an agency’s submitting a collection to
OMB for approval, a 60-day notice and
comment period through publication in
the Federal Register concerning each
proposed collection of information,
including each proposed extension of an
existing collection of information.
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SUPPLEMENTARY INFORMATION:
Dated: October 16, 2012.
Jeffrey Herzig,
Clearance Clerk.
[FR Doc. 2012–25767 Filed 10–18–12; 8:45 am]
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Internal Revenue Service
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 Notice
2006–25, Announcement of Rules to be
Included in Final Regulations under
Section 897(d) and (e) of the Internal
Revenue Code.
DATES: Written comments should be
received on or before December 18, 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: Announcement of Rules to be
Included in Final Regulations under
Section 897(d) and (e) of the Internal
Revenue Code.
Notice Number: 2006–46.
OMB Number: 1545–2017.
Abstract: This notice announces that
the IRS and Treasury Department will
issue final regulations under section
897(d) and (e) of the Internal Revenue
Code that will revise the rules under
Temp. Treas. Reg. § 1.897–5T, Notice
89–85, and Temp. Treas. Reg. § 1.897–
6T to take into account statutory
mergers and consolidations under
foreign or possessions law which may
now qualify for nonrecognition
treatment under section 368(a)(1)(A).
The specific collections of information
are contained in Temp. Treas. Reg.
§§ 1.897–5T(c)(4)(ii)(C) and 1.897–
6T(b)(1). These reporting requirements
notify the IRS of the transfer and enable
it to verify that the transferor qualifies
SUMMARY:
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64377
for nonrecognition and that the
transferee will be subject to U.S. tax on
a subsequent disposition of the U.S. real
property interest.
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:
500.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Reporting
Burden Hours: 500.
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 15, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–25693 Filed 10–18–12; 8:45 am]
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Agencies
[Federal Register Volume 77, Number 203 (Friday, October 19, 2012)]
[Notices]
[Page 64377]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-25693]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2006-46
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
Notice 2006-25, Announcement of Rules to be Included in Final
Regulations under Section 897(d) and (e) of the Internal Revenue Code.
DATES: Written comments should be received on or before December 18,
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: Announcement of Rules to be Included in Final Regulations
under Section 897(d) and (e) of the Internal Revenue Code.
Notice Number: 2006-46.
OMB Number: 1545-2017.
Abstract: This notice announces that the IRS and Treasury
Department will issue final regulations under section 897(d) and (e) of
the Internal Revenue Code that will revise the rules under Temp. Treas.
Reg. Sec. 1.897-5T, Notice 89-85, and Temp. Treas. Reg. Sec. 1.897-6T
to take into account statutory mergers and consolidations under foreign
or possessions law which may now qualify for nonrecognition treatment
under section 368(a)(1)(A). The specific collections of information are
contained in Temp. Treas. Reg. Sec. Sec. 1.897-5T(c)(4)(ii)(C) and
1.897-6T(b)(1). These reporting requirements notify the IRS of the
transfer and enable it to verify that the transferor qualifies for
nonrecognition and that the transferee will be subject to U.S. tax on a
subsequent disposition of the U.S. real property interest.
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-for-profit organizations.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Reporting Burden Hours: 500.
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 15, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-25693 Filed 10-18-12; 8:45 am]
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