[Federal Register Volume 75, Number 77 (Thursday, April 22, 2010)]
[Notices]
[Page 21151]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-9234]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2004-
18
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 2004-18, Average Area Purchase Price Safe Harbors and
Nationwide Purchase Prices under section 143.
DATES: Written comments should be received on or before June 21, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to Steve Bronson, 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
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Average Area Purchase Price Safe Harbors and Nationwide
Purchase Prices under section 143.
OMB Number: 1545-1877.
Revenue Procedure Number: Revenue Procedure 2004-18.
Abstract: Revenue Procedure 2004-18 provides issuers of qualified
mortgage bonds, as defined in section 143(a) of the Internal Revenue
Code, and issuers of mortgage credit certificates, as defined in
section 25(c), with (1) nationwide average purchase prices for
residences located in the United States, and (2) average area purchase
price safe harbors for residences located in statistical areas in each
State, the District of Columbia, Puerto Rico, the Northern Mariana
Islands, American Samoa, the Virgin Islands, and Guam.
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: State, local and Tribal governments.
Estimated Number of Recordkeepers: 60.
Estimated Time per Recordkeeper: 15 minutes.
Estimated Total Annual Burden Hours: 15.
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 13, 2010.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2010-9234 Filed 4-21-10; 8:45 am]
BILLING CODE 4830-01-P