61840 Federal Register / Vol. 75, No. 193 / Wednesday, October 6, 2010 / Notices 

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– 

106177–98 (TD 8845), Adequate 

Disclosure of Gifts (Sec. 301.6501(c)–1). 

DATES: Written comments should be 

received on or before December 6, 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: Adequate Disclosure of Gifts. 

OMB Number: 1545–1637. 

Regulation Project Number: REG– 

106177–98 (TD 8845). 

Abstract: Section 301.6501(c)–1(f) 

requires that, in order to commence the 

running of the gift tax statute of 

limitations, the donor must file a Form 

709 and submit sufficient information 

about the transaction that will give the 

Service a complete and accurate 

description of the transfer. Such 

information includes a description of 

the transferred property, the identity 

and relationship of the parties to the 

transfer and any entities involved, a 

description of the methods used to 

value the transferred property, a 

description of any restrictions on the 

transferred property, and a statement of 

any potential controversy or legal issue 

involved. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of OMB 

approval. 

Affected Public: Individuals, 

households, and businesses. 

The reporting burden contained in 

Sec. 301.6501(c)–1(f) is reflected in the 

burden for Form 709, U.S. Gift (and 

Generation-Skipping Transfer) Tax 

Return. 

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: September 29, 2010. 

Alan Hopkins, 

IRS Tax Analyst. 

[FR Doc. 2010–25040 Filed 10–5–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5300 and Schedule 

Q (Form 5300) 

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 

5300, Application for Determination for 

Employee Benefit Plan, and Schedule Q 

(Form 5300), Elective Determination 

Requests. 

DATES: Written comments should be 

received on or before December 6, 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 forms and instructions 

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: Application for Determination 

for Employee Benefit Plan (Form 5300), 

and Elective Determination Requests 

(Schedule Q (Form 5300)). 

OMB Number: 1545–0197. 

Form Number: Form 5300 and 

Schedule Q (Form 5300). 

Abstract: Internal Revenue Code 

sections 401(a) and 501(a) set out 

requirements for qualification of 

employee benefit trusts and the tax 

exempt status of these trusts. Form 5300 

is used to request a determination letter 

from the IRS for the qualification of a 

defined benefit or a defined 

contribution plan and the exempt status 

of any related trust. The information 

requested on Schedule Q (Form 5300) 

relates to the manner in which the plan 

satisfies certain qualification 

requirements concerning minimum 

participation, coverage, and 

nondiscrimination. 

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: Business or other forprofit organizations and individuals. 

Estimated Number of Respondents: 

185,000. 

Estimated Time per Respondent: 43 

hours, 6 minutes. 

Estimated Total Annual Burden 

Hours: 7,972,750. 

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 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 75, No. 193 / Wednesday, October 6, 2010 / Notices 61841 

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: September 29, 2010. 

Alan Hopkins, 

IRS Tax Analyst. 

[FR Doc. 2010–25045 Filed 10–5–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 8804, 8804 (Sch. A), 

8805 and 8813 

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 

8804, Annual Return for Partnership 

Withholding Tax (Section 1446); Form 

8804 (Sch. A), Penalty for 

Underpayment of Estimated Section 

1446 Tax by Partnerships; Form 8805, 

Foreign Partner’s Information Statement 

of Section 1446 Withholding Tax; and 

Form 8813, Partnership Withholding 

Tax Payment Voucher (Section 1446). 

DATES: Written comments should be 

received on or before December 6, 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 forms and instructions 

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: Form 8804, Annual Return for 

Partnership Withholding Tax (Section 

1446); Form 8804 (Sch. A), Penalty for 

Underpayment of Estimated Section 

1446 Tax by Partnerships; Form 8805, 

Foreign Partner’s Information Statement 

of Section 1446 Withholding Tax; and 

Form 8813, Partnership Withholding 

Tax Payment Voucher 8813, Partnership 

Withholding Tax Payment Voucher 

(Section 1446). 

OMB Number: 1545–1119. 

Abstract: Internal Revenue Code 

section 1446 requires partnerships that 

are engaged in the conduct of a trade or 

business in the United States to pay a 

withholding tax if they have effectively 

collected taxable income that is 

allocable to foreign partners. The 

partnerships use Form 8813 to make 

payments of withholding tax to the IRS. 

They use Forms 8804 and 8805 to make 

annual reports to provide the IRS and 

affected partners with information to 

assure proper withholding, crediting to 

partners’ accounts and compliance. 

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: Business or other forprofit organizations and individuals. 

Estimated Number of Respondents: 

55,000. 

Estimated Total Annual Burden 

Hours: 155,005. 

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: September 29, 2010. 

Allan Hopkins, 

IRS Tax Analyst. 

[FR Doc. 2010–25046 Filed 10–5–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Office of Thrift Supervision 

Operating Subsidiary 

AGENCY: Office of Thrift Supervision 

(OTS), Treasury. 

ACTION: Notice and request for comment. 

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 comment on 

proposed and continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 44 

U.S.C. 3507. The Office of Thrift 

Supervision within the Department of 

the Treasury will submit the proposed 

information collection requirement 

described below to the Office of 

Management and Budget (OMB) for 

review, as required by the Paperwork 

Reduction Act. Today, OTS is soliciting 

public comments on its proposal to 

extend this information collection. 

DATES: Submit written comments on or 

before December 6, 2010. 

ADDRESSES: Send comments, referring to 

the collection by title of the proposal or 

by OMB approval number, to 

Information Collection Comments, Chief 

Counsel’s Office, Office of Thrift 

Supervision, 1700 G Street, NW., 

Washington, DC 20552; send a facsimile 

mstockstill on DSKH9S0YB1PROD with NOTICES