Federal Register / Vol. 76, No. 48 / Friday, March 11, 2011 / Notices 13449 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2009– 

41 (Rev. Proc. 2002–59 Is Superseded) 

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 2009–41, Relief for 

Late Initial Entity Classification 

Elections. 

DATES: Written comments should be 

received on or before May 10, 2011 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for copies of the regulations 

should be directed to Joel Goldberger at 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 927– 

9368, or through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Relief for Late Initial Entity 

Classification Elections. 

OMB Number: 1545–1771. 

Revenue Procedure Number: Revenue 

Procedure 2009–41. (Rev. Proc. 2002–59 

is superseded.) 

Abstract: This revenue procedure 

provides guidance under § 7701 of the 

Internal Revenue Code for an eligible 

entity that requests relief for a late 

classification election filed with the 

applicable IRS service center within 3 

years and 75 days of the requested 

effective date of the entity’s 

classification election. It also provides 

guidance for those eligible entities that 

do not qualify for relief under this 

revenue procedure and that are required 

to request a letter ruling in order to 

request relief for a late entity 

classification election. 

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: Business or other forprofit organizations. 

Estimated Number of Respondents: 

300. 

Estimated Total Annual Burden 

Hours: 4,554. 

The following paragraph applies to all 

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 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. 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 the use of 

automated collection techniques or 

other forms of technology; and 

(e) estimates of capital or start-up costs 

and costs of operation, maintenance, 

and purchase of services to provide 

information. 

Approved: March 2, 2011. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–5570 Filed 3–10–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[T.D. 9315] 

Proposed Collection; Comment 

Request for Regulation Project 

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 an 

existing final regulation, T.D. 9315, Dual 

Consolidated Loss Regulations. 

DATES: Written comments should be 

received on or before May 10, 2011 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. 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 Joel Goldberger, (202) 927– 

9368, Internal Revenue Service, Room 

6129, 1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet at Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Dual Consolidated Loss 

Regulations. 

OMB Number: 1545–1946. 

Regulation Project Number: T.D. 9315. 

Abstract: Section 1503(d) denies the 

use of the losses of one domestic 

corporation by another affiliated 

domestic corporation where the loss 

corporation is also subject to the income 

tax of a foreign country. These final 

regulations address various dual 

consolidated loss issues, including 

exceptions to the general prohibition 

against using a dual consolidated loss to 

reduce the taxable income of any other 

member of the affiliated group. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,780. 

Estimated Time per Respondent: 

1 hour, 32 minutes. 

Estimated Total Annual Burden 

Hours: 2,740. 

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 


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