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21270 Federal Register / Vol. 70, No. 78 / Monday, April 25, 2005 / Notices
DATES: Written comments should be Comments are invited on: (a) Whether SUPPLEMENTARY INFORMATION:
received on or before June 24, 2005 to the collection of information is Title: Claim for Refund and Request
be assured of consideration. necessary for the proper performance of for Abatement.
ADDRESSES: Direct all written comments the functions of the agency, including OMB Number: 1545–0024.
to Glenn Kirkland, Internal Revenue whether the information shall have Form Number: 843.
Service, Room 6512, 1111 Constitution practical utility; (b) the accuracy of the Abstract: Internal Revenue Code
Avenue, NW., Washington, DC 20224. agency’s estimate of the burden of the section 6402, 6404, and sections
FOR FURTHER INFORMATION CONTACT: collection of information; (c) ways to 301.6402–2, 301.6404–1, and 301.6404–
Requests for additional information or enhance the quality, utility, and clarity 3 of the regulations allow for refunds of
copies of the regulations should be of the information to be collected; (d) taxes (except income taxes) or refund,
directed to Larnice Mack at Internal ways to minimize the burden of the abatement, or credit of interest,
Revenue Service, Room 6512, 1111 collection of information on penalties, and additions to tax in the
Constitution Avenue, NW., Washington, respondents, including through the use event of errors or certain actions by the
DC 20224, or at (202) 622–3179, or of automated collection techniques or IRS. Form 843 is used by taxpayers to
through the Internet at other forms of information technology; claim these refunds, credits, or
Larnice.Mack@irs.gov. and (e) estimates of capital or start-up abatements.
costs and costs of operation, Current Actions: There are no changes
SUPPLEMENTARY INFORMATION: being made to the form at this time.
Title: Adjustments to Basis of Stock maintenance, and purchase of services
to provide information. Type of Review: Extension of a
and Indebtedness to Shareholders of S currently approved collection.
Corporations and Treatment of Approved: April 14, 2005. Affected Public: Business or other for-
Distributions by S Corporations to Glenn Kirkland, profit organizations, individuals or
Shareholders. IRS Reports Clearance Officer. households, not-for-profit institutions,
OMB Number: 1545–1139. [FR Doc. 05–8156 Filed 4–22–05; 8:45 am] farms, and State, local or tribal
Regulation Project Number: PS–264– governments.
BILLING CODE 4830–01–P
82. Estimated Number of Responses:
Abstract: The regulation provides the
545,500.
procedures and the statements to be Estimated Time per Respondent: 1 hr.,
DEPARTMENT OF THE TREASURY
filed by S corporations for making the 41 min.
election provided under Internal Internal Revenue Service Estimated Total Annual Burden
Revenue Code section 1368, and by Hours: 916,440.
shareholders who choose to reorder Proposed Collection; Comment The following paragraph applies to all
items that decrease their basis. Request for Form 843 of the collections of information covered
Statements required to be filed will be by this notice:
used to verify that taxpayers are AGENCY: Internal Revenue Service (IRS),
Treasury. An agency may not conduct or
complying with the requirements sponsor, and a person is not required to
imposed by Congress. ACTION: Notice and request for
respond to, a collection of information
Current Actions: There is no change to comments. unless the collection of information
this existing regulation. displays a valid OMB control number.
Type of Review: Extension of SUMMARY: The Department of the
Treasury, as part of its continuing effort Books or records relating to a collection
currently approved collection.
Affected Public: Business or other for- to reduce paperwork and respondent of information must be retained as long
profit organizations and individuals. burden, invites the general public and as their contents may become material
Estimated Number of Respondents: other Federal agencies to take this in the administration of any internal
2,000. opportunity to comment on proposed revenue law. Generally, tax returns and
Estimated Time Per Respondent: 6 and/or continuing information tax return information are confidential,
minutes. collections, as required by the as required by 26 U.S.C. 6103.
Estimated Total Annual Burden Paperwork Reduction Act of 1995, Request for Comments: Comments
Hours: 200. Public Law 104–13 (44 U.S.C. submitted in response to this notice will
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is be summarized and/or included in the
of the collections of information covered soliciting comments concerning Form request for OMB approval. All
by this notice: 843, Claim for Refund and Request for comments will become a matter of
An agency may not conduct or Abatement. public record.
sponsor, and a person is not required to Comments are invited on: (a) Whether
DATES: Written comments should be
respond to, a collection of information the collection of information is
received on or before June 24, 2005 to necessary for the proper performance of
unless the collection of information
be assured of consideration. the functions of the agency, including
displays a valid OMB control number.
Books or records relating to a collection ADDRESSES: Direct all written comments whether the information shall have
of information must be retained as long to Glenn P. Kirkland, Internal Revenue practical utility; (b) the accuracy of the
as their contents may become material Service, Room 6516, 1111 Constitution agency’s estimate of the burden of the
in the administration of any Internal Avenue, NW., Washington, DC 20224. collection of information; (c) ways to
Revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT: enhance the quality, utility, and clarity
tax return information are confidential, Requests for additional information or of the information to be collected; (d)
as required by 26 U.S.C. 6103. copies of the form and instructions ways to minimize the burden of the
Request for Comments: Comments should be directed to Allan Hopkins, at collection of information on
submitted in response to this notice will (202) 622–6665, or at Internal Revenue respondents, including through the use
be summarized and/or included in the Service, Room 6516, 1111 Constitution of automated collection techniques or
request for OMB approval. All Avenue, NW., Washington, DC 20224, other forms of information technology;
comments will become a matter of or through the Internet at and (e) estimates of capital or start-up
public record. Allan.Hopkins@irs.gov. costs and costs of operation,
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