Proposed Collection; Comment Request for Regulation Project, 65605-65606 [2012-26568]
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Federal Register / Vol. 77, No. 209 / Monday, October 29, 2012 / Notices
the possession or control of any United
States person, of persons listed in the
Annex to the Order and of persons
determined by the Secretary of the
Treasury, in consultation the Secretary
of State, to satisfy certain criteria set
forth in the Order.
On October 18, 2012, the Director of
OFAC designated, pursuant to Section 1
of the Order, an individual whose
property and interests in property are
blocked. The listing for this individual
is below.
Individual:
SANDERS, Dalene; DOB 14 Dec 1970;
citizen South Africa; National ID No.
7012140235084 (South Africa)
(individual) [LIBYA2]
Dated: October 18, 2012.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2012–26526 Filed 10–26–12; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 97–45
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
97–45, Highly Compensated Employee
Definition.
SUMMARY:
Written comments should be
received on or before December 28, 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.
DATES:
rmajette on DSK2TPTVN1PROD with
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the notice 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:
VerDate Mar<15>2010
13:18 Oct 26, 2012
Jkt 229001
Title: Highly Compensated Employee
Definition.
OMB Number: 1545–1550.
Notice Number: Notice 97–45.
Abstract: Notice 97–45 provides
guidance on the definition of highly
compensated employee (HCE) within
the meaning of section 414(q) of the
Internal Revenue Code, as simplified by
section 1431 of the Small Business Job
Protection Act of 1996, including an
employer’s option to make a top-paid
group election under section
414(q)(1)(B)(ii). The notice requires
qualified retirement plans that contain a
definition of HCE to be amended to
reflect the statutory changes to section
414(q).
Current Actions: There are no changes
being made to the notice at this time.
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:
218,683.
Estimated Time Per Respondent: 18
minutes.
Estimated Total Annual Burden
Hours: 65,605.
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,
PO 00000
Frm 00075
Fmt 4703
Sfmt 4703
65605
maintenance, and purchase of services
to provide information.
Approved: October 23, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–26566 Filed 10–26–12; 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:
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 losses
on small business stock.
DATES: Written comments should be
received on or before December 28, 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: Losses on Small Business Stock.
OMB Number: 1545–1447.
Regulation Project Number: CO–46–
94.
Abstract: Section 1.1244(e)–1(b) of the
regulation requires that a taxpayer
claiming an ordinary loss with respect
to section 1244 stock must have records
sufficient to establish that the taxpayer
satisfies the requirements of section
1244 and is entitled to the loss. The
records are necessary to enable the
Service examiner to verify that the stock
qualifies as section 1244 stock and to
determine whether the taxpayer is
entitled to the loss.
Current Actions: There is no change to
this existing regulation.
SUMMARY:
E:\FR\FM\29OCN1.SGM
29OCN1
65606
Federal Register / Vol. 77, No. 209 / Monday, October 29, 2012 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 2,000.
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: October 23, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–26568 Filed 10–26–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
rmajette on DSK2TPTVN1PROD with
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Mar<15>2010
13:18 Oct 26, 2012
Jkt 229001
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
penalties for underpayment of deposits
and overstated deposit claims, and time
for filing information returns of owners,
officers and directors of foreign
corporations.
DATES: Written comments should be
received on or before December 28, 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: Penalties for Underpayment of
Deposits and Overstated Deposit Claims,
and Time For Filing Information
Returns of Owners, Officers and
Directors of Foreign Corporations.
OMB Number: 1545–0794.
Regulation Project Number: LR–311–
81.
Abstract: These regulations relate to
the penalty for underpayment of
deposits and the penalty for overstated
deposit claims, and to the time for filing
information returns of owners, officers
and directors of foreign corporations.
Internal Revenue Code section 6046
requires information returns with
respect to certain foreign corporations,
and the regulations provide the date by
which these returns must be filed.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other-for-profit
organizations, and not-for-profit
institutions.
The burden for section 6046–1 is
entirely reflected on Form 5471.
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
SUMMARY:
PO 00000
Frm 00076
Fmt 4703
Sfmt 4703
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 23, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–26571 Filed 10–26–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 2220
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
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
2220, Underpayment of Estimated Tax
by Corporations.
SUMMARY:
E:\FR\FM\29OCN1.SGM
29OCN1
]]>Agencies
[Federal Register Volume 77, Number 209 (Monday, October 29, 2012)]
[Notices]
[Pages 65605-65606]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-26568]
-----------------------------------------------------------------------
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
losses on small business stock.
DATES: Written comments should be received on or before December 28,
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: Losses on Small Business Stock.
OMB Number: 1545-1447.
Regulation Project Number: CO-46-94.
Abstract: Section 1.1244(e)-1(b) of the regulation requires that a
taxpayer claiming an ordinary loss with respect to section 1244 stock
must have records sufficient to establish that the taxpayer satisfies
the requirements of section 1244 and is entitled to the loss. The
records are necessary to enable the Service examiner to verify that the
stock qualifies as section 1244 stock and to determine whether the
taxpayer is entitled to the loss.
Current Actions: There is no change to this existing regulation.
[[Page 65606]]
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, and business or other
for-profit organizations.
Estimated Number of Respondents: 10,000.
Estimated Time per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 2,000.
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: October 23, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-26568 Filed 10-26-12; 8:45 am]
BILLING CODE 4830-01-P
