[Federal Register Volume 75, Number 23 (Thursday, February 4, 2010)]
[Notices]
[Pages 5851-5852]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-2353]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2010-
13

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 2010-13, Section 469 Grouping activities.

DATES: Written comments should be received on or before April 5, 2010 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal 
Revenue Service, room 6242, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of notice should be directed to R. Joseph Durbala, at (202) 622-
3634, or at Internal Revenue Service, room 6129,

[[Page 5852]]

1111 Constitution Avenue, NW., Washington, DC 20224, or through the 
Internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Section 469 Grouping activities.
    OMB Number: 1545-2156.
    Notice Number: Revenue Procedure 2010-13.
    Abstract: This revenue procedure requires taxpayers to report to 
the Internal Revenue Service their groupings and regroupings of 
activities and the addition of specific activities within their 
existing groupings of activities for purposes of section 469 of the 
Internal Revenue Code and Sec.  1.469-4 of the Income Tax Regulations.
    Current Actions: Extension of currently approved collection. There 
are no changes being made to the notice at this time.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business and for-profit.
    Estimated Number of Respondents: 144,000.
    Estimated Average Time per Respondent: 16 mins.
    Estimated Total Annual Burden Hours: 39,000 hrs.
    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: January 27, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-2353 Filed 2-3-10; 8:45 am]
BILLING CODE 4830-01-P