53020 Federal Register / Vol. 75, No. 167 / Monday, August 30, 2010 / Notices 

OMB Number: 1545–2056. 

Regulation Project Number: REG– 

147144–06. (TD 9446). 

Abstract: This document contains 

final regulations under section 367(a) of 

the Internal Revenue Code (Code) 

concerning gain recognition agreements 

filed by United States persons with 

respect to transfers of stock or securities 

to foreign corporations. The regulations 

finalize temporary regulations 

published on February 5, 2007 (T.D. 

9311, 2007–1 C.B. 635). The regulations 

primarily affect United States persons 

that transfer (or have transferred) stock 

or securities to foreign corporations and 

that will enter (or have entered) into a 

gain recognition agreement with respect 

to such a transfer. 

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: 

170. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 240. 

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 20, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–21483 Filed 8–27–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–120616–03 (TD 9346 Final 

Regulations and Removal of Temporary 

Regulations)] 

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–120616– 

03 (TD 9346), Entry of Taxable Fuel, 

(§§ 48.4081–1 and 48.4081–3). 

DATES: Written comments should be 

received on or before October 29, 2010 

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 regulation should be 

directed to Joel Goldberger, at (202) 

927–9368, or at 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: 

Entry of Taxable Fuel. 

OMB Number: 1545–1897. 

Regulation Project Number: REG– 

120616–03 (T.D. 9346 Final Regulations 

and Removal of Temporary 

Regulations). 

Abstract: The regulation imposes joint 

and several liability on the importer of 

record for the tax imposed on the entry 

of taxable fuel into the U.S. and revises 

definition of ‘‘enterer’’. 

Current Actions: This is a Final 

Regulation and Removal of Temporary 

Regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, not-forprofit institutions, and Federal, state, 

local or tribal governments. 

Estimated Number of Respondents: 

1,125. 

Estimated Time per Respondent: 1 

hour, 25 minutes. 

Estimated Total Annual Burden 

Hours: 281. 

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 23, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–21484 Filed 8–27–10; 8:45 am] 

BILLING CODE 4830–01–P 


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