Proposed Collection; Comment Request for Revenue Procedure 2006-42, 19577-19578 [2013-07563]
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pmangrum on DSK3VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices
Estimated Number of Respondents:
504,000.
Estimated Time per Respondent: 4
hours, 40 minutes.
Estimated Annual Burden Hours for
Respondents: 2,347,020.
(2) Title: Support Schedule for
Advance Ruling Period.
OMB Number: 1545–1836.
Form Number: 8734.
Abstract: Form 8734 is used by
charities to furnish financial
information that Exempt Organization
Determinations of IRS can use to
classify a charity as a public charity.
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: Not-for-profit
institutions.
Estimated Number of Respondents:
16,000.
Estimated Time per Respondent: 34
hours, 19 minutes.
Estimated Total Annual Reporting
Burden hours: 549,120.
(3) Title: Information Return for
Acquisition of Control or Substantial
Change in Capital Structure.
OMB Number: 1545–1869.
Form Number: 8806.
Abstract: Form 8806 is used to report
information regarding transactions
involving acquisition of control or
substantial change in capital structure
under section 6043.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
10.
Estimated Time per Respondent: 11
hours, 18 minutes.
Estimated Total Annual Burden
Hours: 113.
(4) Title: Health Insurance Costs of
Eligible Individuals.
OMB Number: 1545–1875.
Form Number: Rev. Proc. 2004–12.
Abstract: Revenue Procedure 2004–12
informs states how to elect a health
program to be qualified health insurance
for purposes of the health coverage tax
credit (HCTC) under section 35 of the
Internal Revenue Code. The collection
of information is voluntary. However, if
a state does not make an election,
eligible residents of the state may be
impeded in their efforts to claim the
HCTC.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
VerDate Mar<15>2010
15:34 Mar 29, 2013
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Type of Review: Extension of a
currently approved collection.
Affected Public: States, Local or Tribal
Government.
Estimated Number of Respondents:
51.
Estimated Average Time per
Respondent: 30 minutes.
Estimate Total Annual Burden Hours:
26.
(5) Title: Energy Efficient Home
Credit.
OMB Number: 1545–1979.
Form Number: 8909.
Abstract: Congress passed Public Law
109–58, the Energy Policy Act of 2005,
on August 8, 2005, enacting legislation
providing a tax credit for contractors
producing new energy efficient homes.
We created Form 8908 to reflect new
code section 45L which allows qualified
contractors to claim a credit for each
qualified energy-efficient home sold in
tax years ending after December 31,
2005.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
198,000.
Estimated Time per Respondent: 2
hours, 35 minutes.
Estimated Total Annual Burden
Hours: 512,820.
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
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Fmt 4703
Sfmt 4703
19577
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: March 25, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013–07557 Filed 3–29–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2006–
42
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
Revenue Procedure 2006–42, Automatic
Consent to Change Certain Elections
Relating to the Apportionment of
Interest Expense, Research and
Experimental Expenditures Under
Section 1.861.
DATES: Written comments should be
received on or before May 31, 2013 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 Martha R. Brinson, (202)
622–3869, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Automatic Consent to Change
Certain Elections Relating to the
Apportionment of Interest Expense,
E:\FR\FM\01APN1.SGM
01APN1
pmangrum on DSK3VPTVN1PROD with NOTICES
19578
Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices
Research and Experimental
Expenditures Under Section 1.861.
OMB Number: 1545–2040.
Revenue Procedure Number: Revenue
Procedure 2006–42.
Abstract: This revenue procedure
provides administrative guidance under
which a taxpayer may obtain automatic
consent to change (a) from the fair
market value method or from the
alternative tax book method to
apportion interest expense or (b) from
the sales method or the optional gross
income methods to apportion research
and experimental expenditures.
Current Actions: Extension of a
currently approved collection.
Affected Public: Business or other forprofit institutions, and individuals or
households.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 30
minutes.
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.
VerDate Mar<15>2010
15:34 Mar 29, 2013
Jkt 229001
Approved: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–07563 Filed 3–29–13; 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:
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,
Disclosure Requirements With Respect
to Prohibited Tax Shelter Transactions.
DATES: Written comments should be
received on or before May 31, 2013 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 Martha R. Brinson, (202)
622–3869, at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through
the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure Requirements With
Respect to Prohibited Tax Shelter
Transactions.
OMB Number: 1545–2079.
Form Number: TD 9334.
Abstract: This document contains
final regulations that provide guidance
under section 4965 of the Internal
Revenue Code (‘‘Code’’), relating to
excise taxes with respect to prohibited
tax shelter transactions to which taxexempt entities are parties, and sections
6033(a)(2) and 6011(g) of the Code,
relating to certain disclosure obligations
with respect to such transactions.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
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Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
6,500.
Estimated Time per Respondent: 15
hours 9 minutes.
Estimated Total Annual Burden
Hours: 98,500.
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: March 20, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–07516 Filed 3–29–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4506–T
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\01APN1.SGM
01APN1
]]>Agencies
[Federal Register Volume 78, Number 62 (Monday, April 1, 2013)]
[Notices]
[Pages 19577-19578]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07563]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2006-
42
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
Revenue Procedure 2006-42, Automatic Consent to Change Certain
Elections Relating to the Apportionment of Interest Expense, Research
and Experimental Expenditures Under Section 1.861.
DATES: Written comments should be received on or before May 31, 2013 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 Martha R.
Brinson, (202) 622-3869, or at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW., Washington, DC 20224, or through the
Internet, at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Automatic Consent to Change Certain Elections Relating to
the Apportionment of Interest Expense,
[[Page 19578]]
Research and Experimental Expenditures Under Section 1.861.
OMB Number: 1545-2040.
Revenue Procedure Number: Revenue Procedure 2006-42.
Abstract: This revenue procedure provides administrative guidance
under which a taxpayer may obtain automatic consent to change (a) from
the fair market value method or from the alternative tax book method to
apportion interest expense or (b) from the sales method or the optional
gross income methods to apportion research and experimental
expenditures.
Current Actions: Extension of a currently approved collection.
Affected Public: Business or other for-profit institutions, and
individuals or households.
Estimated Number of Respondents: 200.
Estimated Time per Respondent: 30 minutes.
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: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-07563 Filed 3-29-13; 8:45 am]
BILLING CODE 4830-01-P
