45902 Federal Register / Vol. 74, No. 171 / Friday, September 4, 2009 / Notices 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2006–52 

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 Notice 

2006–52, Deduction for Energy Efficient 

Commercial Buildings. 

DATES: Written comments should be 

received on or before November 3, 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 Allan Hopkins, 

(202) 622–6665, at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Deduction for Energy Efficient 

Commercial Buildings. 

OMB Number: 1545–2004. 

Form Number: Notice 2006–52. 

Abstract: This notice sets forth a 

process that allows the owner of energy 

efficient commercial building property 

to certify that the property satisfies the 

requirements of § 179D(c)(1) and (d). 

This notice also provides a procedure 

whereby the developer of computer 

software may certify to the Internal 

Revenue Service that the software is 

acceptable for use in calculating energy 

and power consumption for purposes of 

§ 179D of the Code. 

Current Actions: There are no changes 

being made to this notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Businesses and other forprofit organizations. 

Estimated Number of Respondents: 

21,767. 

Estimated Time per Respondent: 

1 hour 40 minutes. 

Estimated Total Annual Burden 

Hours: 3,761. 

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 26, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–21346 Filed 9–3–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 990–PF and 4720 

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 

990–PF, Return of Private Foundation or 

Section 4947(a)(1) Nonexempt 

charitable Trust Treated as a Private 

Foundation, and Form 4720, Return of 

Certain Excise Taxes on Charities and 

Other Persons Under Chapters 41 and 

42 of the Internal Revenue Code. 

DATES: Written comments should be 

received on or before November 3, 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 forms and instructions 

should be directed to Allan Hopkins, 

(202) 622–6665, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Form 990–PF, Return of Private 

Foundation or Section 4947(a)(1) 

Nonexempt Charitable Trust Treated as 

a Private Foundation, an Form 4720, 

Return of Certain Excise Taxes on 

Charities and Other Persons Under 

Chapters 41 and 42 of the Internal 

Revenue Code. 

OMB Number: 1545–0052. 

Form Numbers: 990–PF and 4720. 

Abstract: Internal Revenue Code 

section 6033 requires all private 

foundations, including section 

4947(a)(1) trusts treated as private 

foundations, to file an annual 

information return. Section 53.4940– 

1(a) of the Income Tax Regulations 

requires that the tax on net investment 

income be reported on the return filed 

under section 6033. Form 990–PF is 

used for this purpose. Section 6011 

requires a report of taxes under Chapter 

42 of the Code for prohibited acts by 

private foundations and certain related 

parties. Form 4720 is used by 

foundations and/or related persons to 

report prohibited activities in detail and 

pay the tax on them. 

Current Actions: There are no changes 

being made to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

55,000. 

Estimated Time per Respondent: 200 

hours, 58 min. 


srobinson on DSKHWCL6B1PROD with NOTICES
Federal Register / Vol. 74, No. 171 / Friday, September 4, 2009 / Notices 45903 

Estimated Total Annual Burden 

Hours: 11,052,594. 

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 28, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–21347 Filed 9–3–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for REG–109512–05 

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 REG– 

109512–05, Information Returns 

Required with Respect to Certain 

Foreign Corporations and Certain 

Foreign-Owned Domestic Corporations. 

DATES: Written comments should be 

received on or before November 3, 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 Allan Hopkins, 

(202) 622–6665, at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Information Returns Required 

with Respect to Certain Foreign 

Corporations and Certain ForeignOwned Domestic Corporations. 

OMB Number: 1545–2020. 

Form Number: Form 8900. 

Abstract: This document contains 

final and temporary regulations that 

provide guidance under sections 6038 

and 6038A of the Internal Revenue 

Code. The final regulations under 

§ 1.6038–2 are revised to remove and 

replace obsolete references to a form 

and IRS offices. The temporary 

regulations clarify the information 

required to be furnished regarding 

certain related party transactions of 

certain foreign corporations and certain 

foreign-owned domestic corporations. 

Specifically, in addition to the types of 

transactions listed in § 1.6038–2(f)(11), 

taxpayers are required to report the sales 

of tangible property other than stock in 

trade on Form 5471. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, Businesses and other forprofit organizations. 

Estimated Number of Respondents: 

5000. 

Estimated Time per Respondent: 25 

minutes. 

Estimated Total Annual Burden 

Hours: 1,250. 

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 26, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–21348 Filed 9–3–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2006– 

31 

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 


srobinson on DSKHWCL6B1PROD with NOTICES