Federal Register / Vol. 75, No. 189 / Thursday, September 30, 2010 / Notices 60507 

maintenance, and purchase of services 

to provide information. 

Approved: September 7, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–24484 Filed 9–29–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2007– 

37 

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 2007–37, Substitute 

Mortality Tables for Single Employer 

Defined Benefit Plans. 

DATES: Written comments should be 

received on or before November 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 revenue procedure should 

be directed to Allan Hopkins at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6665, or 

through the internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Substitute Mortality Tables for 

Single Employer Defined Benefit Plans. 

OMB Number: 1545–2073. 

Revenue Procedure Number: Revenue 

Procedure 2007–37. 

Abstract: Revenue Procedure 2007–37 

describes the process for obtaining a 

letter ruling as to the acceptability of 

substitute mortality tables under section 

430(h)(3)(C) of the Code. 

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, not-for-profit 

institutions and farms. 

Estimated Number of Responses: 450. 

Estimated Annual Average Time per 

Response: 56 hrs., 25 min. 

Estimated Total Annual Hours: 

25,400. 

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 7, 2010. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2010–24487 Filed 9–29–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–246256–96] 

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–246256– 

96 (TD 8978), Excise Taxes on Excess 

Benefit Transactions (§ 53.4958–6). 

DATES: Written comments should be 

received on or before November 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 Allan Hopkins at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–6665, or 

through the Internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Excise Taxes on Excess Benefit 

Transactions. 

OMB Number: 1545–1623. Regulation 

Project Number: REG–246256–96. 

Abstract: This regulation relates to the 

excise taxes on excess benefit 

transactions under section 4958 of the 

Internal Revenue Code and affects 

certain tax-exempt organizations 

described in Code sections 501(c)(3) and 

(4). The collection of information entails 

obtaining and relying on appropriate 

comparability data and documenting the 

basis of an organization’s determination 

that compensation is reasonable, or a 

property transfer (or transfer of the right 

to use property) a fair market value. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

150,427. 

Estimated Time per Respondent: 6 

hours, 3 minutes. 

Estimated Total Annual Burden 

Hours: 910,083. 

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 

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