69740 Federal Register / Vol. 75, No. 219 / Monday, November 15, 2010 / Notices 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

50,000. 

Estimated Time per Respondent: 35 

hours, 53 minutes. 

Estimated Total Annual Burden 

Hours: 1,794,500. 

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 

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. All 

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 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: November 4, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–28585 Filed 11–12–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–106902–98 (T.D. 8833)] 

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, REG–106902– 

98 (TD 8833), Consolidated Returns– 

Consolidated Overall Foreign Losses 

and Separate Limitation Losses 

(§ 1.1502–9(c)(2)(iv)). 

DATES: Written comments should be 

received on or before January 14, 2011 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald Shields, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

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: Consolidated Returns— 

Consolidated Overall Foreign Losses 

and Separate Limitation Losses. 

OMB Number: 1545–1634. 

Regulation Project Number: REG– 

106902–98. (T.D. 8833). 

Abstract: The regulation provides 

guidance relating to the amount of 

overall foreign losses and separate 

limitation losses in the computation of 

the foreign tax credit. The regulations 

affect consolidated groups of 

corporations that compute the foreign 

tax credit limitation or that dispose of 

property used in a foreign trade or 

business. 

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: 

2,000. 

Estimated Average Time per 

Respondent: 1 hr., 30 min. 

Estimated Total Annual Burden 

Hours: 3,000. 

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 

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. All 

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 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: November 2, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–28576 Filed 11–12–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–115054–01 (T.D. 9074)] 

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, REG–115054– 

01 (TD 9074) Treatment of Community 

Income for Certain Individuals Not 

Filing Joint Returns (§ 1.66–4). 


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