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13676 Federal Register / Vol. 71, No.

51 / Thursday, March 16, 2006 / Notices

information on respondents, including public inspection. This includes all DEPARTMENT OF THE TREASURY
through the use of automated collection supporting documents, any letter or
techniques or other forms of information other documents issued by the IRS Internal Revenue Service
technology; and (e) estimates of capital concerning the application, and certain
or start-up costs and costs of operation, annual returns of the organization. Form Proposed Collection; Comment
maintenance, and purchase of services 4506–A is used to request public Request for Forms 8288 and 8288-A
to provide information. inspection or a copy of these AGENCY: Internal Revenue Service (IRS),
Approved: March 8, 2006. documents. Treasury.
Glenn Kirkland, Current Actions: There are no changes ACTION: Notice and request for
being made to form at this time. comments.
IRS Reports Clearance Officer.
Type of Review: Extension of a
[FR Doc. E6–3769 Filed 3–15–06; 8:45 am] SUMMARY: The Department of the
currently approved collection.
BILLING CODE 4830–01–P
Affected Public: Individuals or Treasury, as part of its continuing effort
households, business or other for-profit to reduce paperwork and respondent
organizations, not-for-profit institutions, burden, invites the general public and
DEPARTMENT OF THE TREASURY other Federal agencies to take this
farms, and Federal, state, local or tribal
Internal Revenue Service governments. opportunity to comment on proposed
Estimated Number of Responses: and/or continuing information
Proposed Collection; Comment 20,000. collections, as required by the
Request for Form 4506–A Estimated Time per Response: 54 min. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
AGENCY: Internal Revenue Service (IRS), 3506(c)(2)(A)). Currently, the IRS is
Treasury. Hours: 18,000.
The following paragraph applies to all soliciting comments concerning Form
ACTION: Notice and request for 8288, U.S. Withholding Tax Return for
of the collections of information covered
comments. Dispositions by Foreign Persons of U.S.
by this notice:
Real Property Interests, and Form 8288–
SUMMARY: The Department of the An agency may not conduct or
A, Statement of Withholding on
Treasury, as part of its continuing effort sponsor, and a person is not required to
Dispositions by Foreign Persons of U.S.
to reduce paperwork and respondent respond to, a collection of information
Real Property Interests.
burden, invites the general public and unless the collection of information
displays a valid OMB control number. DATES: Written comments should be
other Federal agencies to take this
opportunity to comment on proposed Books or records relating to a received on or before May 15, 2006 to
and/or continuing information collection of information must be be assured of consideration.
collections, as required by the retained as long as their contents may ADDRESSES: Direct all written comments
Paperwork Reduction Act of 1995, become material in the administration to Glenn P. Kirkland, Internal Revenue
Public Law 104–13(44 U.S.C. of any internal revenue law. Generally, Service, room 6516, 1111 Constitution
3506(c)(2)(A)). Currently, the IRS is tax returns and tax return information Avenue, NW., Washington, DC 20224.
soliciting comments concerning Form are confidential, as required by 26 FOR FURTHER INFORMATION CONTACT:
4506–A, Request for Public Inspection U.S.C. 6103. Requests for additional information or
or Copy of Exempt Organization Tax Request for Comments: Comments copies of the form and instructions
Form. submitted in response to this notice will should be directed to Allan Hopkins, at
be summarized and/or included in the (202) 622–6665, or at Internal Revenue
DATES: Written comments should be
request for OMB approval. All Service, room 6516, 1111 Constitution
received on or before May 15, 2006 to
comments will become a matter of Avenue, NW., Washington, DC 20224,
be assured of consideration.
public record. Comments are invited on: or through the Internet, at
ADDRESSES: Direct all written comments Allan.M.Hopkins@irs.gov.
(a) Whether the collection of
to Glenn Kirkland, Internal Revenue
information is necessary for the proper SUPPLEMENTARY INFORMATION:
Service, room 6516, 1111 Constitution
performance of the functions of the Title: U.S. Withholding Tax Return for
Avenue, NW., Washington, DC 20224.
agency, including whether the Dispositions by Foreign Persons of U.S.
FOR FURTHER INFORMATION CONTACT:
information shall have practical utility; Real Property Interests (Form 8288) and
Requests for additional information or (b) the accuracy of the agency’s estimate Statement of Withholding on
copies of the form and instructions of the burden of the collection of Dispositions by Foreign Persons of U.S.
should be directed to Allan Hopkins, at information; (c) ways to enhance the Real Property Interests (Form 8288–A).
(202) 622–6665, or at Internal Revenue quality, utility, and clarity of the OMB Number: 1545–0902.
Service, room 6516, 1111 Constitution information to be collected; (d) ways to Form Number: 8288 and 8288–A.
Avenue, NW., Washington, DC 20224, minimize the burden of the collection of Abstract: Internal Revenue Code
or through the Internet, at information on respondents, including section 1445 requires transferees to
Allan.M.Hopkins@irs.gov. through the use of automated collection withhold tax on the amount realized
SUPPLEMENTARY INFORMATION: techniques or other forms of information from sales or other dispositions by
Title: Request for Public Inspection or technology; and (e) estimates of capital foreign persons of U.S. real property
Copy of Exempt Organization IRS Form. or start-up costs and costs of operation, interests. Form 8288 is used to report
OMB Number: 1545–0495. maintenance, and purchase of services and transmit the amount withheld to the
Form Number: 4506–A. to provide information. IRS. Form 8288–A is used by the IRS to
Abstract: Internal Revenue Code validate the withholding, and a copy is
wwhite on PROD1PC61 with NOTICES

section 6104 states that if an Approved: March 8, 2006.


returned to the transferor for his or her
organization described in section 501(c) Glenn Kirkland, use in filing a tax return.
or (d) is exempt from taxation under IRS Reports Clearance Officer. Current Actions: A check box was
section 501(a) for any taxable year, the [FR Doc. E6–3770 Filed 3–15–06; 8:45 am] added to line 5 for large trust elections
application for exemption is open for BILLING CODE 4830–01–P to withhold at distribution.

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Federal Register / Vol. 71, No. 51 / Thursday, March 16, 2006 / Notices 13677

Type of Review: Extension of a Notice and request for


ACTION: Estimated Total Annual Burden
currently approved collection. comments. Hours: 1 hour.
Affected Public: Business or other for- The following paragraph applies to all
profit organizations and individuals or SUMMARY: The Department of the of the collections of information covered
households. Treasury, as part of its continuing effort by this notice:
Estimated Number of Respondents: to reduce paperwork and respondent An agency may not conduct or
10,000 burden, invites the general public and sponsor, and a person is not required to
Estimated Time per Respondent: 24 other Federal agencies to take this respond to, a collection of information
hr., 10 min. opportunity to comment on proposed unless the collection of information
Estimated Total Annual Burden and/or continuing information displays a valid OMB control number.
Hours: 241,675. collections, as required by the Books or records relating to a collection
Paperwork Reduction Act of 1995, of information must be retained as long
The following paragraph applies to all
Public Law 104–13 (44 U.S.C. as their contents may become material
of the collections of information covered
3506(c)(2)(A)). Currently, the IRS is in the administration of any internal
by this notice:
soliciting comments concerning an revenue law. Generally, tax returns and
An agency may not conduct or
existing final regulation, CO–62–89 (TD tax return information are confidential,
sponsor, and a person is not required to
8407), Final Regulations Under Section as required by 26 U.S.C. 6103.
respond to, a collection of information
382 of the Internal Revenue Code of Request For Comments: Comments
unless the collection of information
1986; Limitations on Corporate Net submitted in response to this notice will
displays a valid OMB control number.
Operating Loss Carryforwards (Section be summarized and/or included in the
Books or records relating to a collection
1.382–3). request for OMB approval. All
of information must be retained as long
as their contents may become material DATES: Written comments should be comments will become a matter of
in the administration of any internal received on or before May 15, 2006 to public record. Comments are invited on:
revenue law. Generally, tax returns and be assured of consideration. (a) Whether the collection of
tax return information are confidential, ADDRESSES: Direct all written comments information is necessary for the proper
as required by 26 U.S.C. 6103. to Glenn Kirkland, Internal Revenue performance of the functions of the
Request for Comments: Comments Service, room 6516, 1111 Constitution agency, including whether the
submitted in response to this notice will Avenue NW., Washington, DC 20224. information shall have practical utility;
be summarized and/or included in the FOR FURTHER INFORMATION CONTACT:
(b) the accuracy of the agency’s estimate
request for OMB approval. All Requests for additional information or of the burden of the collection of
comments will become a matter of copies of the regulation should be information; (c) ways to enhance the
public record. Comments are invited on: directed to Allan Hopkins, at (202) 622– quality, utility, and clarity of the
(a) Whether the collection of 6665, or at Internal Revenue Service, information to be collected; (d) ways to
information is necessary for the proper room 6516, 1111 Constitution Avenue minimize the burden of the collection of
performance of the functions of the NW., Washington, DC 20224, or through information on respondents, including
agency, including whether the the internet, at through the use of automated collection
information shall have practical utility; Allan.M.Hopkins@irs.gov. techniques or other forms of information
(b) the accuracy of the agency’s estimate technology; and (e) estimates of capital
SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation,
of the burden of the collection of Title: Final Regulations Under Section
information; (c) ways to enhance the maintenance, and purchase of services
382 of the Internal Revenue Code of to provide information.
quality, utility, and clarity of the 1986; Limitations on Corporate Net
information to be collected; (d) ways to Approved: March 8, 2006.
Operating Loss Carryforwards.
minimize the burden of the collection of OMB Number: 1545–1260. Glenn Kirkland,
information on respondents, including Regulation Project Number: CO–62– IRS Reports Clearance Officer.
through the use of automated collection 89 (Final). [FR Doc. E6–3772 Filed 3–15–06; 8:45 am]
techniques or other forms of information Abstract: Internal Revenue Code BILLING CODE 4830–01–P
technology; and (e) estimates of capital section 382(l)(5) provides relief from the
or start-up costs and costs of operation, application of the section 382 limitation
maintenance, and purchase of services for bankruptcy reorganizations in which DEPARTMENT OF THE TREASURY
to provide information. the pre-change shareholders and
Approved: March 9, 2006. qualified creditors maintain a Internal Revenue Service
Glenn P. Kirkland, substantial continuing interest in the
Proposed Collection; Comment
IRS Reports Clearance Officer. loss corporation. These regulations
Request for Form 5213
[FR Doc. E6–3771 Filed 3–15–06; 8:45 am]
concern the election a taxpayer may
make to treat as the change date the AGENCY: Internal Revenue Service (IRS),
BILLING CODE 4830–01–P
effective date of a plan of reorganization Treasury.
in a title 11 or similar case rather than ACTION: Notice and request for
DEPARTMENT OF THE TREASURY the confirmation date of a plan. comments.
Current Actions: There is no change to
Internal Revenue Service this existing regulation. SUMMARY: The Department of the
Type of Review: Extension of a Treasury, as part of its continuing effort
currently approved collection. to reduce paperwork and respondent
[CO–62–89]
Affected Public: Business or other for- burden, invites the general public and
wwhite on PROD1PC61 with NOTICES

Proposed Collection; Comment profit organizations. other Federal agencies to take this
Request for Regulation Project Estimated Number of Respondents: 10 opportunity to comment on proposed
hours. and/or continuing information
AGENCY: Internal Revenue Service (IRS), Estimated Time Per Respondent: 5 collections, as required by the
Treasury. minutes. Paperwork Reduction Act of 1995,

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