[Federal Register Volume 78, Number 185 (Tuesday, September 24, 2013)]
[Notices]
[Page 58605]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-23116]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2010-
52

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 2010-52, Extension of the Amortization Period.

DATES: Written comments should be received on or before November 25, 
2013 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, 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 LaNita Van Dyke 
at Internal Revenue Service, room 6511, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at [email protected]

SUPPLEMENTARY INFORMATION:
    Title: Extension of the Amortization Period.
    OMB Number: 1545-1890.
    Revenue Procedure Number: Revenue Procedure 2010-52.
    Abstract: Revenue Procedure 2010-52 describes the procedure by 
which the plan sponsor of a multiemployer pension plan my request and 
obtain approval of an extension of an amortization period in accordance 
with section 431(d) of the Code. Rev. Proc. 2008-67 superseded. Rev. 
Proc. 2010-4 modified.
    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 for-profit organizations, not-
for-profit institutions, and farms.
    Estimated Number of Respondents: 25.
    Estimated Annual Average Time Per Respondent: 100 hours.
    Estimated Total Annual Hours: 2,500.
    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: August 30, 2013.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2013-23116 Filed 9-23-13; 8:45 am]
BILLING CODE 4830-01-P