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3578 Federal Register / Vol. 70, No.

15 / Tuesday, January 25, 2005 / Notices

would be difficult to produce using the other Federal agencies to take this as their contents may become material
very limited material covered in the opportunity to comment on proposed in the administration of any internal
IPCC Third Assessment Report. At its and/or continuing information revenue law. Generally, tax returns and
20th session (February 2003), the IPCC collections, as required by the tax return information are confidential,
decided to prepare a Special Report Paperwork Reduction Act of 1995, as required by 26 U.S.C. 6103.
(which, like a full assessment report, Public Law 104–13(44 U.S.C. Request for Comments: Comments
covers all available literature) and 3506(c)(2)(A)). Currently, the IRS is submitted in response to this notice will
approved an outline and schedule. soliciting comments concerning Form be summarized and/or included in the
Working Group III is overseeing 8609, Low-Income Housing Credit request for OMB approval. All
preparation of this Special Report, Allocation Certification and Schedule A comments will become a matter of
which is being written by a team of over (Form 8609), Annual Statement. public record. Comments are invited on:
100 authors under established IPCC DATES: Written comments should be (a) Whether the collection of
rules and procedures. received on or before March 28, 2005 to information is necessary for the proper
The IPCC Secretariat has informed the be assured of consideration. performance of the functions of the
U.S. Department of State that the agency, including whether the
ADDRESSES: Direct all written comments
second-order SRCCS draft is available information shall have practical utility;
to Paul Finger Internal Revenue Service,
for expert and Government review. The (b) the accuracy of the agency’s estimate
room 6512, 1111 Constitution Avenue
Climate Change Science Program Office of the burden of the collection of
NW., Washington, DC 20224.
(CCSPO) is coordinating the solicitation information; (c) ways to enhance the
of comments by U.S. experts and FOR FURTHER INFORMATION CONTACT: quality, utility, and clarity of the
stakeholders to inform development of Requests for additional information or information to be collected; (d) ways to
an integrated set of U.S. Government copies of the form and instructions minimize the burden of the collection of
comments on the report. Instructions on should be directed to Larnice Mack at information on respondents, including
how to format comments are available at Internal Revenue Service, room 6512, through the use of automated collection
http://www.climatescience.gov/Library/ 1111 Constitution Avenue NW., techniques or other forms of information
ipcc/srccs-review.htm, as is the Washington, DC 20224, or at (202) 622– technology; and (e) estimates of capital
document itself. Comments must be sent 3179, or through the internet at or start-up costs and costs of operation,
to CCSPO by 23 February 2005 to be (Larnice.Mack@irs.gov). maintenance, and purchase of services
considered for inclusion in the U.S. SUPPLEMENTARY INFORMATION: to provide information.
Government collation. Title: Low-Income Housing Credit Approved: January 18, 2005.
TIME AND DATE: Properly formatted Allocation Certification and Schedule A Paul Finger,
comments should be sent to CCSPO at (Form 8609), Annual Statement. IRS Reports Clearance Officer.
srccs-USGreview@climatescience.gov by OMB Number: 1545–0988.
[FR Doc. 05–1329 Filed 1–24–05; 8:45 am]
COB Wednesday, 23 February 2005. Form Number: Form 8609 and
BILLING CODE 4830–01–P
Include report acronym and reviewer Schedule A (Form 8609).
surname in e-mail subject title to Abstract: Owners of residential low-
facilitate processing. income rental buildings may claim a
DEPARTMENT OF THE TREASURY
FOR FURTHER INFORMATION CONTACT:
low-income housing credit for each
David Dokken, U.S. Climate Change qualified building over a 10-year credit Internal Revenue Service
Science Program, Suite 250, 1717 period. Form 8609 is used to obtain a
Pennsylvania Ave., NW., Washington, housing credit allocation from the Proposed Collection; Comment
DC 20006 (http:// housing credit agency. The form, along Request for Form 2553
www.climatescience.gov). with Schedule A, is used by the owner
to certify necessary information AGENCY: Internal Revenue Service (IRS),
Dated: January 18, 2005. Treasury.
required by the law.
Daniel A. Reifsnyder, Current Actions: There are no changes ACTION: Notice and request for
Office Director, Office of Global Change, being made to Form 8609 or Schedule comments.
Bureau of Oceans and International A at this time.
Environmental and Scientific Affairs, SUMMARY: The Department of the
Type of Review: Extension of a current Treasury, as part of its continuing effort
Department of State. OMB approval.
[FR Doc. 05–1365 Filed 1–24–05; 8:45 am] to reduce paperwork and respondent
Affected Public: Business or other for- burden, invites the general public and
BILLING CODE 4710–09–P profit organizations, individuals, and other Federal agencies to take this
state, local or tribal governments. opportunity to comment on proposed
Estimated Number of Respondents: and/or continuing information
DEPARTMENT OF THE TREASURY 120,000. collections, as required by the
Estimated Time Per Respondent: 25 Paperwork Reduction Act of 1995,
Internal Revenue Service hours., 3 minutes. Public Law 104–13(44 U.S.C.
Estimated Total Annual Burden
Proposed Collection; Comment 3506(c)(2)(A)). Currently, the IRS is
Hours: 3,058,200.
Request for Form 8609 soliciting comments concerning Form
The following paragraph applies to all
2553, Election by a Small Business
AGENCY: Internal Revenue Service (IRS), of the collections of information covered
Corporation.
Treasury. by this notice:
An agency may not conduct or DATES: Written comments should be
ACTION: Notice and request for
sponsor, and a person is not required to received on or before March 28, 2005 to
comments.
respond to, a collection of information be assured of consideration.
SUMMARY: The Department of the unless the collection of information ADDRESSES: Direct all written comments
Treasury, as part of its continuing effort displays a valid OMB control number. to Paul Finger, Internal Revenue
to reduce paperwork and respondent Books or records relating to a collection Service, room 6516, 1111 Constitution
burden, invites the general public and of information must be retained as long Avenue NW., Washington, DC 20224.

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Federal Register / Vol. 70, No. 15 / Tuesday, January 25, 2005 / Notices 3579

FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of filed when the transferor makes a gain
Requests for additional information or information on respondents, including recognition agreement. This agreement
copies of the form and instructions through the use of automated collection allows the transferor to defer the
should be directed to R. Joseph Durbala techniques or other forms of information payment of tax on the transfer. The IRS
at Internal Revenue Service, room 6516, technology; and (e) estimates of capital uses Form 8838 so that it may assess tax
1111 Constitution Avenue NW., or start-up costs and costs of operation, against the transferor after the
Washington, DC 20224, or at (202) 622– maintenance, and purchase of services expiration of the original statute of
3634, or through the internet at to provide information. limitations.
RJoseph.Durbala@irs.gov. Approved: January 18, 2005. Current Actions: There are no changes
SUPPLEMENTARY INFORMATION: Paul Finger, being made to the Form 8838 at this
Title: Election by a Small Business IRS Reports Clearance Officer. time.
Corporation. [FR Doc. 05–1331 Filed 1–24–05; 8:45 am] Type of Review: Extension of a current
OMB Number: 1545–0146. BILLING CODE 4830–01–P approval.
Form Number: 2553.
Affected Public: Business or other for-
Abstract: Form 2553 is filed by a
profit organizations and individuals.
qualifying corporation to elect to be an DEPARTMENT OF THE TREASURY
‘‘S’’ Corporation as defined in Internal Estimated Number of Respondents:
Revenue Code section 1361. The Internal Revenue Service 1000.
information obtained is necessary to Estimated Time Per Respondent: 8
determine of the election should be Proposed Collection; Comment hrs., 14 min.
accepted by the IRS. When the election Request for Form 8838
Estimated Total Annual Burden
is accepted, the qualifying corporation AGENCY: Internal Revenue Service (IRS), Hours: 8,230.
is classified as an ‘‘S’’ Corporation and Treasury.
the corporation’s income is taxed to the The following paragraph applies to all
ACTION: Notice and request for of the collections of information covered
shareholders of the corporation.
Current Actions: There are no changes comments. by this notice:
being made to the form at this time. SUMMARY: The Department of the An agency may not conduct or
Type of Review: Extension of a Treasury, as part of its continuing effort sponsor, and a person is not required to
currently approved collection. to reduce paperwork and respondent respond to, a collection of information
Affected Public: Businesses and burden, invites the general public and unless the collection of information
Farms. other Federal agencies to take this displays a valid OMB control number.
Estimated Number of Respondents: opportunity to comment on proposed Books or records relating to a collection
500,000. and/or continuing information of information must be retained as long
Estimated Time Per Respondent: 17 collections, as required by the as their contents may become material
hrs., 7 min. Paperwork Reduction Act of 1995, in the administration of any internal
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. revenue law. Generally, tax returns and
Hours: 8,555,000. 3506(c)(2)(A)). Currently, the IRS is tax return information are confidential,
The following paragraph applies to all soliciting comments concerning Form as required by 26 U.S.C. 6103.
of the collections of information covered 8838, Consent To Extend the Time To Request for Comments: Comments
by this notice: Assess Tax Under Section 367-Gain submitted in response to this notice will
An agency may not conduct or Recognition Agreement. be summarized and/or included in the
sponsor, and a person is not required to request for OMB approval. All
DATES: Written comments should be
respond to, a collection of information comments will become a matter of
received on or before March 28, 2005 to
unless the collection of information public record. Comments are invited on:
be assured of consideration.
displays a valid OMB control number. (a) Whether the collection of
Books or records relating to a collection ADDRESSES: Direct all written comments
to Paul Finger, Internal Revenue information is necessary for the proper
of information must be retained as long performance of the functions of the
as their contents may become material Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224. agency, including whether the
in the administration of any internal information shall have practical utility;
revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT:
(b) the accuracy of the agency’s estimate
tax return information are confidential, Requests for additional information or
of the burden of the collection of
as required by 26 U.S.C. 6103. copies of the form and instructions
information; (c) ways to enhance the
Request for Comments: Comments should be directed to R. Joseph Durbala
quality, utility, and clarity of the
submitted in response to this notice will at Internal Revenue Service, room 6516,
information to be collected; (d) ways to
be summarized and/or included in the 1111 Constitution Avenue NW.,
minimize the burden of the collection of
request for OMB approval. All Washington, DC 20224, or at (202) 622–
information on respondents, including
comments will become a matter of 3634, or through the internet at
through the use of automated collection
public record. Comments are invited on: RJoseph.Durbala@irs.gov.
techniques or other forms of information
(a) Whether the collection of SUPPLEMENTARY INFORMATION: technology; and (e) estimates of capital
information is necessary for the proper Title: Consent To Extend the Time To or start-up costs and costs of operation,
performance of the functions of the Assess Tax Under Section 367-Gain maintenance, and purchase of services
agency, including whether the Recognition Agreement. to provide information.
information shall have practical utility; OMB Number: 1545–1395.
(b) the accuracy of the agency’s estimate Approved: January 18, 2005.
Form Number: 8838.
of the burden of the collection of Abstract: Form 8838 is used to extend Paul Finger,
information; (c) ways to enhance the the statute of limitations for U.S. IRS Reports Clearance Officer.
quality, utility, and clarity of the persons who transfer stock or securities [FR Doc. 05–1332 Filed 1–24–05; 8:45 am]
information to be collected; (d) ways to to a foreign corporation. The form is BILLING CODE 4830–01–P

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