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8062 Federal Register / Vol. 72, No.

35 / Thursday, February 22, 2007 / Notices

SUMMARY: The Department of the Books or records relating to a collection Service, Room 6516, 1111 Constitution
Treasury, as part of its continuing effort of information must be retained as long Avenue, NW., Washington, DC 20224.
to reduce paperwork and respondent as their contents may become material FOR FURTHER INFORMATION CONTACT:
burden, invites the general public and in the administration of any internal Requests for additional information or
other Federal agencies to take this revenue law. Generally, tax returns and copies of the information collection
opportunity to comment on proposed tax return information are confidential, should be directed to Carolyn N. Brown,
and/or continuing information as required by 26 U.S.C. 6103. at (202) 622–6688, or at Internal
collections, as required by the Request for Comments: Comments Revenue Service, Room 6516, 1111
Paperwork Reduction Act of 1995, submitted in response to this notice will Constitution Avenue, NW., Washington,
Public Law 104–13 (44 U.S.C. be summarized and/or included in the DC 20224, or through the internet, at
3506(c)(2)(A)). Currently, the IRS is request for OMB approval. All Carolyn.N.Brown@irs.gov.
soliciting comments concerning an comments will become a matter of
public record. Comments are invited on: SUPPLEMENTARY INFORMATION:
existing final regulation, LR–7 (TD
(a) Whether the collection of Title: Imported Substances; Rules for
6629). Limitation on Reduction in
information is necessary for the proper Filing a Petition.
Income Tax Liability Incurred to the
performance of the functions of the OMB Number: 1545–1117.
Virgin Islands (§ 1.934–1).
agency, including whether the Notice Number: Notice 89–61.
DATES: Written comments should be Abstract: Section 4671 of the Internal
received on or before April 23, 2007 to information shall have practical utility;
(b) the accuracy of the agency’s estimate Revenue Code imposes a tax on the sale
be assured of consideration. or use of certain imported taxable
of the burden of the collection of
ADDRESSES: Direct all written comments substances by the importer. Code
information; (c) ways to enhance the
to Glenn Kirkland, Internal Revenue quality, utility, and clarity of the section 4672 provides an initial list of
Service, room 6512, 1111 Constitution information to be collected; (d) ways to taxable substances and provides that
Avenue NW., Washington, DC 20224. minimize the burden of the collection of importers and exporters may petition
FOR FURTHER INFORMATION CONTACT: information on respondents, including the Secretary of the Treasury to modify
Requests for additional information or through the use of automated collection the list. Notice 89–61 sets forth the
copies of the regulations should be techniques or other forms of information procedures to be followed in petitioning
directed to Larnice Mack at Internal technology; and (e) estimates of capital the Secretary.
Revenue Service, room 6512, 1111 or start-up costs and costs of operation, Current Actions: There are no changes
Constitution Avenue NW., Washington, maintenance, and purchase of services being made to the notice at this time.
DC 20224, or at (202) 622–3179, or to provide information. Type of Review: Extension of a
through the internet at currently approved collection.
Approved: February 8, 2007. Affected Public: Business or other for-
(Larnice.Mack@irs.gov).
Glenn Kirkland, profit organizations.
SUPPLEMENTARY INFORMATION: Title:
IRS Reports Clearance Officer. Estimated Number of Respondents:
Limitation on Reduction in Income Tax
[FR Doc. E7–2927 Filed 2–21–07; 8:45 am] 100.
Liability Incurred to the Virgin Islands.
OMB Number: 1545–0782. BILLING CODE 4830–01–P Estimated Time Per Respondent: 1
Regulation Project Number: TD 6629. hour.
Abstract: Internal Revenue Code Estimated Total Annual Burden
DEPARTMENT OF THE TREASURY Hours: 100.
section 934(a) (1954 code) provides that
the tax liability incurred to the Virgin The following paragraph applies to all
Internal Revenue Service of the collections of information covered
Islands shall not be reduced except to
the extent provided in Code section by this notice:
Proposed Collection; Comment
934(b) and (c). Taxpayers applying for An agency may not conduct or
Request for Notice 89–61
tax rebates or subsidies under section sponsor, and a person is not required to
934 of the 1954 Code must provide AGENCY: Internal Revenue Service (IRS), respond to, a collection of information
certain information in order to obtain Treasury. unless the collection of information
these benefits. ACTION: Notice and request for displays a valid OMB control number.
Current Actions: There is no change to comments. Books or records relating to a collection
this existing regulation. of information must be retained as long
SUMMARY: The Department of the as their contents may become material
Type of Review: Extension of
Treasury, as part of its continuing effort in the administration of any internal
currently approved collection.
to reduce paperwork and respondent revenue law. Generally, tax returns and
Affected Public: Individuals or
burden, invites the general public and tax return information are confidential,
households and business or other for-
other Federal agencies to take this as required by 26 U.S.C. 6103.
profit organizations.
Estimated Number of Respondents: opportunity to comment on proposed Request for Comments: Comments
500. and/or continuing information submitted in response to this notice will
Estimated Time Per Respondent: 22 collections, as required by the be summarized and/or included in the
minutes. Paperwork Reduction Act of 1995, request for OMB approval. All
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. comments will become a matter of
Hours: 184. 3506(c)(2)(A)). Currently, the IRS is public record. Comments are invited on:
The following paragraph applies to all soliciting comments concerning Notice (a) Whether the collection of
of the collections of information covered 89–61, Imported Substances; Rules for information is necessary for the proper
by this notice: Filing a Petition. performance of the functions of the
rwilkins on PROD1PC63 with NOTICES

An agency may not conduct or DATES: Written comments should be agency, including whether the
sponsor, and a person is not required to received on or before April 23, 2007 to information shall have practical utility;
respond to, a collection of information be assured of consideration. (b) the accuracy of the agency’s estimate
unless the collection of information ADDRESSES: Direct all written comments of the burden of the collection of
displays a valid OMB control number. to Glenn P. Kirkland, Internal Revenue information; (c) ways to enhance the

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Federal Register / Vol. 72, No. 35 / Thursday, February 22, 2007 / Notices 8063

quality, utility, and clarity of the to disclose a treaty-based return position DEPARTMENT OF THE TREASURY
information to be collected; (d) ways to use Form 8833 to disclose that position.
minimize the burden of the collection of The form may also be used to make the Internal Revenue Service
information on respondents, including treaty-based return position disclosure [REG–105170–97 and REG–112991–01]
through the use of automated collection required by regulation § 301.770(b)–7(b)
techniques or other forms of information for ‘‘dual resident’’ taxpayers. Current Proposed Collection; Comment
technology; and (e) estimates of capital Actions: There are no changes being Request for Regulation Project
or start-up costs and costs of operation, made to the form at this time.
maintenance, and purchase of services AGENCY: Internal Revenue Service (IRS),
to provide information. Type of Review: Extension of a Treasury.
currently approved collection. ACTION: Notice and request for
Approved: February 13, 2007.
Affected Public: Business or other for- comments.
Allan M. Hopkins,
profit organizations and individuals or SUMMARY: The Department of the
IRS Reports Clearance Officer.
households. Treasury, as part of its continuing effort
[FR Doc. E7–2929 Filed 2–21–07; 8:45 am]
BILLING CODE 4830–01–P
Estimated Number of Respondents: to reduce paperwork and respondent
4,000. burden, invites the general public and
Estimated Time Per Respondent: 6 other Federal agencies to take this
DEPARTMENT OF THE TREASURY opportunity to comment on proposed
hours, 25 minutes.
and/or continuing information
Internal Revenue Service Estimated Total Annual Burden collections, as required by the
Hours: 25,640. Paperwork Reduction Act of 1995,
Proposed Collection; Comment The following paragraph applies to all Public Law 104–13 (44 U.S.C.
Request for Form 8833 of the collections of information covered 3506(c)(2)(A)). Currently, the IRS is
AGENCY: Internal Revenue Service (IRS), by this notice: soliciting comments concerning an
Treasury. existing final regulations, REG–105170–
An agency may not conduct or 97 (TD 8930) and REG–112991–01 (TD
ACTION: Notice and request for sponsor, and a person is not required to 9104), Credit for Increasing Research
comments. respond to, a collection of information Activities (§ 1.41–8(b)).
unless the collection of information
SUMMARY: The Department of the DATES: Written comments should be
displays a valid OMB control number. received on or before April 23, 2007 to
Treasury, as part of its continuing effort
Books or records relating to a collection be assured of consideration.
to reduce paperwork and respondent
of information must be retained as long
burden, invites the general public and ADDRESSES: Direct all written comments
other Federal agencies to take this as their contents may become material
to Glenn P. Kirkland, Internal Revenue
opportunity to comment on proposed in the administration of any internal Service, Room 6516, 1111 Constitution
and/or continuing information revenue law. Generally, tax returns and Avenue, NW., Washington, DC 20224.
collections, as required by the tax return information are confidential,
FOR FURTHER INFORMATION CONTACT:
Paperwork Reduction Act of 1995, as required by 26 U.S.C. 6103.
Requests for additional information or
Public Law 104–13 (44 U.S.C. Request for Comments: Comments copies of regulations should be directed
3506(c)(2)(A)). Currently, the IRS is submitted in response to this notice will to R. Joseph Durbala at Internal Revenue
soliciting comments concerning Form be summarized and/or included in the Service, Room 6516, 1111 Constitution
8833, Treaty-Based Return Position request for OMB approval. All Avenue, NW., Washington, DC 20224,
Disclosure Under Section 6114 or comments will become a matter of or at (202) 622–3634, or through the
7701(b). public record. Comments are invited on: Internet at RJoseph.Durbala@irs.gov.
DATES: Written comments should be (a) Whether the collection of SUPPLEMENTARY INFORMATION:
received on or before April 23, 2007 to information is necessary for the proper Title: Credit for Increasing Research
be assured of consideration. performance of the functions of the Activities.
ADDRESSES: Direct all written comments agency, including whether the OMB Number: 1545–1625.
to Glenn Kirkland Internal Revenue information shall have practical utility; Regulation Project Number: REG–
Service, room 6512, 1111 Constitution (b) the accuracy of the agency’s estimate 105170–97 and REG–112991–01.
of the burden of the collection of Abstract: These final regulations
Avenue NW., Washington, DC 20224.
information; (c) ways to enhance the relate to the computation of the credit
FOR FURTHER INFORMATION CONTACT: under section 41(c) and the definition of
Requests for additional information or quality, utility, and clarity of the
qualified research under section 41(d).
copies of the form and instructions information to be collected; (d) ways to
These regulations are intended to
should be directed to Larnice Mack at minimize the burden of the collection of
provide (1) Guidance concerning the
Internal Revenue Service, room 6512, information on respondents, including requirements necessary to qualify for
1111 Constitution Avenue NW., through the use of automated collection the credit for increasing research
Washington, DC 20224, or at (202) 622– techniques or other forms of information activities, (2) guidance in computing the
3179, or through the internet at technology; and (e) estimates of capital credit for increasing research activities,
(Larnice.Mack@irs.gov). or start-up costs and costs of operation, and (3) rules for electing and revoking
SUPPLEMENTARY INFORMATION: maintenance, and purchase of services the election of the alternative
Title: Treaty-Based Return Position to provide information. incremental credit.
Disclosure Under Section 6114 or Current Actions: There is no change to
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Approved: February 8, 2007.


7701(b). Glenn Kirkland, this existing regulation.
OMB Number: 1545–1354. Type of Review: Extension of a
Form Number: 8833. IRS Reports Clearance Office. currently approved collection.
Abstract: Taxpayers who are required [FR Doc. E7–2930 Filed 2–21–07; 8:45 am] Affected Public: Business or other for-
by Internal Revenue Code section 6114 BILLING CODE 4830–01–P profit organizations.

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