Federal Register / Vol. 74, No. 160 / Thursday, August 20, 2009 / Notices 42157 

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: August 11, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–19939 Filed 8–19–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2003– 

48 

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 2003–48, Update of 

Checklist Questionnaire Regarding 

Requests for Spin-Off Rulings. 

DATES: Written comments should be 

received on or before October 19, 2009 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the revenue procedure should 

be directed to Dawn Bidne at (202) 622– 

3933, or at Internal Revenue Service, 

Room 6129, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet at Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Update of Checklist 

Questionnaire Regarding Requests for 

Spin-Off Rulings. 

OMB Number: 1545–1846. 

Revenue Procedure Number: Revenue 

Procedure 2003–48. 

Abstract: Revenue Procedure 2003–48 

updates Revenue Procedure 96–30, 

which sets forth in a checklist 

questionnaire the information that must 

be included in a request for ruling under 

section 355. This revenue procedure 

updates information that taxpayers must 

provide in order to receive letter rulings 

under section 355. This information is 

required to determine whether a 

taxpayer would qualify for 

nonrecognition treatment. 

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: 

180. 

Estimated Time per Respondent: 200 

hours. 

Estimated Total Annual Burden 

Hours: 36,000. 

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: August 12, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–19941 Filed 8–19–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8912 

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 Form 

8912, Clean Renewable Energy Bond 

Credit and Gulf Bond Credit. 

DATES: Written comments should be 

received on or before October 19, 2009 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Dawn Bidne, (202) 

622–3933, at Internal Revenue Service, 

Room 6129, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet at Dawn.E.Bidne@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Clean Renewable Energy Bond 

Credit and Gulf Bond Credit. 

OMB Number: 1545–2025. 

Form Number: Form 8912. 

Abstract: Form 8912, Clean 

Renewable Energy Bond Credit and Gulf 

Bond Credit, was developed to carry out 

the provisions of new Internal Revenue 

Code sections 54 and 1400N(l). The new 

form provides a means for the taxpayer 

to compute the clean renewable energy 

bond credit and the Gulf bond credit. 

Current Actions: Two lines were 

deleted from this form causing a 

decrease of 400 burden hours. The new 

burden total for this collection is 5,555 

hours. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Businesses and other 

for-profit organizations, Farms. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 11 

hours, 7 minutes. 

Estimated Total Annual Burden 

Hours: 5,555. 


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