25828 Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices 

Colombia; c/o CENTRO COMERCIAL 

GUSS S.A., Cali, Colombia; c/o 

CONSTRUCTORA UMBRIA S.A., Cali, 

Colombia; c/o MIRACANA 

INMOBILIARIA QUILCHAO S.A. & CIA 

S.C.A., Cali, Colombia; c/o RED DE 

SERVICIOS INMOBILIARIO 

PROFESIONALES S.A., Bogota, 

Colombia; DOB 22 Oct 1983; POB 

Bogota, Colombia; Citizen Colombia; 

Nationality Colombia; Cedula No. 

52965678 (Colombia); Passport 

AI087604 (Colombia); Passport 

AF295127 (Colombia); (INDIVIDUAL) 

[SDNT]. 

Dated: April 15, 2008. 

Barbara C. Hammerle, 

Acting Director, Office of Foreign Assets 

Control. 

[FR Doc. E8–10026 Filed 5–6–08; 8:45 am] 

BILLING CODE 4811–45–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–106527–98] 

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–106527–

98 (TD 8902), Capital Gains, 

Partnership, Subchapter S, and Trusts 

Provisions (§ 1.1(h)–1(e)). 

DATES: Written comments should be 

received on or before July 7, 2008 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 regulations should be 

directed to Allan Hopkins, at (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: 

Capital Gains, Partnership, Subchapter 

S, and Trusts Provisions. 

OMB Number: 1545–1654. 

Regulation Project Number: REG–

106527–98. 

Abstract: The regulation relates to 

sales, or exchanges of interests in 

partnerships, S corporations, and trusts. 

The regulations interpret the lookthrough provision of section 1(h), added 

by section 311 of the Taxpayer Relief 

Act of 1997 and amended by sections 

5001 and 6005(d) of the Internal 

Revenue Service Restructuring and 

Return Act of 1998, and explain the 

rules relating to the division of the 

holding period of a partnership interest. 

The regulations affect partnerships, 

partners, S corporations, S corporation 

shareholders, trusts, and trusts 

beneficiaries. 

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, and individual or 

households. 

The burden estimates for requirement 

is reflected in the burden estimates for: 

Form 1040, U.S. Individual Income Tax 

Return; Form 1065, U.S. Partnership 

Return of Income; Form 1041, U.S. 

Income Tax Return for Estates and 

Trusts; and Form 1120S, U.S. Income 

Tax Return for an S Corporation. 

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: April 23, 2008. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E8–10154 Filed 5–6–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[Regulation Section 601.201] 

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 

regulation, 26 CFR 601.201, Instructions 

for Requesting Rulings and 

Determination Letters. 

DATES: Written comments should be 

received on or before July 7, 2008 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 information collection 

should be directed to Allan Hopkins, at 

(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: 

Instructions for Requesting Rulings and 

Determination Letters. 

OMB Number: 1545–0819. 

Regulation Project Number: 26 CFR 

601.201. 

Abstract: The IRS issues rulings 

letters and determination letters to 


sroberts on PROD1PC70 with NOTICES