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76112 Federal Register / Vol. 70, No.

245 / Thursday, December 22, 2005 / Notices

DATES: Written comments should be (b) the accuracy of the agency’s estimate and Form 6088, Distributable Benefits
received on or before February 21, 2006 of the burden of the collection of from Employee Pension Benefit Plans.
to be assured of consideration. information; (c) ways to enhance the OMB Number: 1545–0202.
ADDRESSES: Direct all written comments quality, utility, and clarity of the Form Number: Forms 5310 and 6088.
to Glenn Kirkland, Internal Revenue information to be collected; (d) ways to Abstract: Employers who have
Service, room 6516, 1111 Constitution minimize the burden of the collection of qualified deferred compensation plans
Avenue, NW., Washington, DC 20224. information on respondents, including can take an income tax deduction for
FOR FURTHER INFORMATION CONTACT: through the use of automated collection contributions to their plans. Form 5310
Requests for additional information or techniques or other forms of information is used to request an IRS determination
copies of the form(s) and instructions technology; and (e) estimates of capital letter about the plan’s qualification
should be directed to R. Joseph Durbala, or start-up costs and costs of operation, status (qualified or non-qualified) under
(202) 622–3634, Internal Revenue maintenance, and purchase of services Internal Revenue Code section 401(a).
Service, room 6516, 1111 Constitution to provide information. Form 6088 is used to show the amounts
Avenue, NW., Washington, DC 20224, Approved: December 13, 2005. of distributable benefits to participants
or through the Internet at Glenn P. Kirkland, in the plan.
RJoseph.Durbala@irs.gov. IRS Reports Clearance Officer. Current Actions: There are no changes
SUPPLEMENTARY INFORMATION: Title: [FR Doc. E5–7668 Filed 12–21–05; 8:45 am] being made to the forms at this time.
Acceptance Agents. BILLING CODE 4830–01–P Type of Review: Extension of a
OMB Number: 1545–1499. currently approved collection.
Revenue Procedure Number: Revenue Affected Public: Business or other for-
Procedures 96–52. DEPARTMENT OF THE TREASURY profit organizations.
Abstract: Revenue Procedure 96–52 Estimated Number of Responses:
describes application procedures for Internal Revenue Service 30,000.
becoming an acceptance agent and the Estimated Time Per Response: 60
requisite agreement that an agent must Proposed Collection; Comment
Request for Forms 5310 and 6088 hours, 46 minutes.
execute with the Internal Revenue Estimated Total Annual Burden
Service. AGENCY: Internal Revenue Service (IRS), Hours: 1,813,650.
Current Actions: There are no changes Treasury.
being made to the revenue procedure at The following paragraph applies to all
ACTION: Notice and request for of the collections of information covered
this time.
Type of Review: Extension of a comments. by this notice:
currently approved collection. An agency may not conduct or
SUMMARY: The Department of the sponsor, and a person is not required to
Affected Public: Individuals, business Treasury, as part of its continuing effort
or other for-profit organizations, not-for- respond to, a collection of information
to reduce paperwork and respondent unless the collection of information
profit institutions, Federal Government, burden, invites the general public and
and state, local or tribal governments. displays a valid OMB control number.
other Federal agencies to take this Books or records relating to a collection
Estimated Number of Respondents:
opportunity to comment on proposed of information must be retained as long
8,000.
and/or continuing information as their contents may become material
Estimated Time Per Respondent: 3
collections, as required by the in the administration of any internal
hrs., 12 minutes.
Paperwork Reduction Act of 1995, revenue law. Generally, tax returns and
Estimated Total Annual Burden
Public Law 104–13 (44 U.S.C. tax return information are confidential,
Hours: 24,960.
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is as required by 26 U.S.C. 6103.
of the collections of information covered soliciting comments concerning Form
5310, Application for Determination for Request for Comments
by this notice:
An agency may not conduct or Terminating Plan, and Form 6088, Comments submitted in response to
sponsor, and a person is not required to Distributable Benefits from Employee this notice will be summarized and/or
respond to, a collection of information Pension Benefit Plans. included in the request for OMB
unless the collection of information DATES: Written comments should be approval. All comments will become a
displays a valid OMB control number. received on or before February 21, 2006 matter of public record. Comments are
Books or records relating to a collection to be assured of consideration. invited on: (a) Whether the collection of
of information must be retained as long ADDRESSES: Direct all written comments information is necessary for the proper
as their contents may become material to Glenn P. Kirkland, Internal Revenue performance of the functions of the
in the administration of any internal Service, room 6516, 1111 Constitution agency, including whether the
revenue law. Generally, tax returns and Avenue NW., Washington, DC 20224. information shall have practical utility;
tax return information are confidential, (b) the accuracy of the agency’s estimate
FOR FURTHER INFORMATION CONTACT:
as required by 26 U.S.C. 6103. of the burden of the collection of
Requests for additional information or
Request for Comments: Comments information; (c) ways to enhance the
copies of the forms and instructions
submitted in response to this notice will quality, utility, and clarity of the
should be directed to Allan Hopkins, at
be summarized and/or included in the information to be collected; (d) ways to
(202) 622–6665, or at Internal Revenue
request for OMB approval. All minimize the burden of the collection of
Service, room 6516, 1111 Constitution
comments will become a matter of information on respondents, including
Avenue NW., Washington, DC 20224, or
public record. Comments are invited on: through the use of automated collection
cchase on PROD1PC60 with NOTICES

through the Internet, at


(a) Whether the collection of techniques or other forms of information
Allan.M.Hopkins@irs.gov.
information is necessary for the proper technology; and (e) estimates of capital
performance of the functions of the SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation,
agency, including whether the Title: Form 5310, Application for maintenance, and purchase of services
information shall have practical utility; Determination for Terminating Plan, to provide information.

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Federal Register / Vol. 70, No. 245 / Thursday, December 22, 2005 / Notices 76113

Approved: December 14, 2005. FOR FURTHER INFORMATION CONTACT: The following paragraph applies to all
Glenn P. Kirkland, Requests for additional information or of the collections of information covered
IRS Reports Clearance Officer. copies of the regulation should be by this notice:
[FR Doc. E5–7673 Filed 12–21–05; 8:45 am] directed to Allan Hopkins, at (202) 622– An agency may not conduct or
6665, or at Internal Revenue Service,
BILLING CODE 4830–01–P sponsor, and a person is not required to
Room 6516, 1111 Constitution Avenue
respond to, a collection of information
NW., Washington, DC 20224, or through
the Internet, at unless the collection of information
DEPARTMENT OF THE TREASURY
Allan.M.Hopkins@irs.gov. displays a valid OMB control number.
Internal Revenue Service Books or records relating to a collection
SUPPLEMENTARY INFORMATION: Title: CO–
of information must be retained as long
[CO–68–87; CO–69–87; CO–18–90] 68–87 and CO–69–87 (TD 8352), Final
as their contents may become material
Regulations Under Sections 382 and 383
Proposed Collection; Comment in the administration of any internal
of the Internal Revenue Code of 1986;
Request for Regulation Project Pre-change Attributes, and CO–18–90 revenue law. Generally, tax returns and
(TD 8531), Final Regulations Under tax return information are confidential,
AGENCY: Internal Revenue Service (IRS), as required by 26 U.S.C. 6103.
Treasury. Section 382 of the Internal Revenue
Code of 1986; Limitations on Corporate Request for Comments
ACTION: Notice and request for
Net Operating Loss Carryforwards.
comments. OMB Number: 1545–1120. Comments submitted in response to
SUMMARY: The Department of the Regulation Project Number: CO–68– this notice will be summarized and/or
Treasury, as part of its continuing effort 87; CO–69–87; CO–18–90. included in the request for OMB
to reduce paperwork and respondent Abstract: (CO–68–87 and CO–69–87) approval. All comments will become a
burden, invites the general public and These regulations require reporting by a matter of public record. Comments are
other Federal agencies to take this corporation after it undergoes an
invited on: (a) Whether the collection of
opportunity to comment on proposed ‘‘ownership change’’ under Code
information is necessary for the proper
and/or continuing information sections 382 and 383. Corporations
required to report under these performance of the functions of the
collections, as required by the agency, including whether the
Paperwork Reduction Act of 1995, regulations include those with capital
loss carryovers and excess credits. (CO– information shall have practical utility;
Public Law 104–13 (44 U.S.C. (b) the accuracy of the agency’s estimate
3506(c)(2)(A)). Currently, the IRS is 18–90) These regulations provide rules
for the treatment of options under Code of the burden of the collection of
soliciting comments concerning existing information; (c) ways to enhance the
final regulations, CO–68–87 and CO– section 382 for purposes of determining
whether a corporation undergoes an quality, utility, and clarity of the
69–87 (TD 8352), Final Regulations
Under Sections 382 and 383 of the ownership change. The regulation information to be collected; (d) ways to
Internal Revenue Code of 1986; Pre- allows for certain elections for minimize the burden of the collection of
change Attributes, and CO–18–90 (TD corporations whose stock is subject to information on respondents, including
8531), Final Regulations Under Section options. through the use of automated collection
382 of the Internal Revenue Code of Current Actions: There is no change to techniques or other forms of information
1986; Limitations on Corporate Net these existing regulations. technology; and (e) estimates of capital
Type of Review: Extension of a or start-up costs and costs of operation,
Operating Loss Carryforwards (§§ 1.382–
currently approved collection. maintenance, and purchase of services
4 and 1.382–2T).
Affected Public: Business or other for-
DATES: Written comments should be to provide information.
profit organizations.
received on or before February 21, 2006 Estimated Number of Respondents: Approved: December 14, 2005.
to be assured of consideration. 75,150. Glenn P. Kirkland,
ADDRESSES: Direct all written comments Estimated Time Per Respondent: 2 IRS Reports Clearance Officer.
to Glenn Kirkland, Internal Revenue hours, 56 minutes.
[FR Doc. E5–7675 Filed 12–21–05; 8:45 am]
Service, Room 6516, 1111 Constitution Estimated Total Annual Burden
Avenue, NW., Washington, DC 20224. Hours: 220,575. BILLING CODE 4830–01–P
cchase on PROD1PC60 with NOTICES

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