Submission for OMB Review; Comment Request, 69377-69378 [E9-31059]
Download as PDF
<![CDATA[
Federal Register / Vol. 74, No. 250 / Thursday, December 31, 2009 / Notices
erowe on DSK5CLS3C1PROD with NOTICES
S4.4.2. Rim markings for vehicles other
than passenger cars. Each rim or, at the
option of the manufacturer in the case of a
single-piece wheel, each wheel disc shall be
marked with the information listed in
S4.4.2(a) through (e), in lettering not less
than 3 millimeters in height, impressed to a
depth, or at the option of the manufacturer,
embossed to a height of not less than 0.125
millimeters. The information listed in
S4.4.2(a) through (c) shall appear on the
outward side. In the case of rims of multipiece construction, the information listed in
S4.4.2(a) through (e) shall appear on the rim
base and the information listed in S4.4.2(b)
and (d) shall also appear on each other part
of the rim.
(a) A designation that indicates the source
of the rim’s published nominal dimensions,
as follows:
(1) ‘‘T’’ indicates The Tire and Rim
Association.
(2) ‘‘E’’ indicates The European Tyre and
Rim Technical Organization.
(3) ‘‘J’’ indicates Japan Automobile Tire
Manufacturers Association, Inc.
(4) ‘‘L’’ indicates ABPA (Brazil), a.k.a.
Associacao Latino Americana De Pneus E
Aros.
(5) ‘‘F’’ indicates Tire and Rim Engineering
Data Committee of South Africa (Tredco).
(6) ‘‘S’’ indicates Scandinavian Tire and
Rim Organization (STRO).
(7) ‘‘A’’ indicates The Tyre and Rim
Association of Australia.
(8) ‘‘I’’ indicates Indian Tyre Technical
Advisory Committee (ITTAC).
(9) ‘‘R’’ indicates Argentine Institute of
Rationalization of Materials, a.k.a. Instituto
Argentino de Racionalizacion de Materiales,
(ARAM).
(10) ‘‘N’’ indicates an independent listing
pursuant to S4.1 of Sec. 571.139 or S5.1(a) of
Sec. 571.119 * * *
(c) The symbol DOT, constituting a
certification by the manufacturer of the rim
that the rim complies with all applicable
Federal motor vehicle safety standards.
In its petition, Volvo described the
noncompliance as the omission of two
markings from the subject vehicles’
wheels, the certification symbol
(‘‘DOT’’) and the designation symbol (in
this case ‘‘E’’) which indicates the
source of the rims’ published nominal
dimensions.
Volvo argues that this noncompliance
is inconsequential to motor vehicle
safety for the following reasons: apart
from S4.4.2(a) and S4.4.2(c), the subject
rims contain all information required
within FMVSS No. 110; the tires and
rims of the affected vehicles are
properly matched, and are appropriate
for the load-carrying characteristics of
these vehicles; the information on the
wheel provides users with the
information necessary to ensure that the
wheel is mounted on the appropriate
vehicle; and the omission of the ‘‘DOT–
E’’ stamping will not result in
misapplication of the wheels. Also, the
rim markings and vehicle labeling,
VerDate Nov<24>2008
15:06 Dec 30, 2009
Jkt 220001
which are used to identify the correct
replacement rim, both contain the
correct and complete size of rims
installed on the subject vehicles.
Volvo stated that it is unaware of any
accidents or injuries or customer
complaints related to the lack of these
markings and that the missing markings
do not affect the performance of the
wheels or the tire and wheel assemblies.
In addition, Volvo states that it has
corrected the problem that caused these
errors so that they will not be repeated
in future production and that it believes
that because the noncompliance is
inconsequential to motor vehicle safety
that no corrective action is warranted.
NHTSA Decision
The purpose of the labeling
requirements in paragraphs S4.4.2(a)
and S4.4.2(c) of FMVSS No. 110 is to
provide safe operation of vehicles by
ensuring that vehicles are equipped
with rims of appropriate size and type
designation mounted with compatible
tires of appropriate size and load rating.
The purpose of the ‘‘DOT’’ marking is
to certify that the rims comply with all
applicable standards, the failure to mark
rims with a DOT symbol is considered
a violation of 49 U.S.C. 30115,
Certification, which does not require
notification or remedy. Consequently,
that portion of Volvo’s
inconsequentiality petition is moot.
While NHTSA strongly encourages
manufacturers to include the
designation symbol required by
S4.4.2(a), its omission does not prevent
the proper matching of tires and rims in
this unique situation because sufficient
information about rim size is available
from other markings on the rims as well
as information available from the
certification label required by 49 CFR
Part 567 and the vehicle placard (tire
information label) required by FMVSS
No. 110 that are present on the affected
vehicles. In addition, the omitted
marking does not affect the ability to
identify the rims in the event of recall
and is not likely to have any affect on
motor vehicle safety.
In consideration of the foregoing,
NHTSA has decided that Volvo has met
its burden of persuasion that the failure
to provide the designation symbol, as
required by paragraph S4.4.2(a) of
FMVSS No. 110, is inconsequential to
motor vehicle safety. Accordingly,
Volvo’s application is granted, and it is
exempted from providing the
notification of noncompliance that is
required by 49 U.S.C. 30118, and from
remedying the noncompliance, as
required by 49 U.S.C. 30120.
Authority: 49 U.S.C. 30118, 30120;
delegations of authority at 49 CFR 1.50 and
PO 00000
Frm 00054
Fmt 4703
Sfmt 4703
69377
501.8 otherwise required by the subject
noncompliance.
Issued on: December 23, 2009.
Claude Harris,
Director, Office of Vehicle Safety Compliance.
[FR Doc. E9–31079 Filed 12–30–09; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
December 24, 2009.
The Department of the Treasury will
submit the following public information
collection requirement to OMB for
review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the date
of publication of this notice. Copies of
this submission may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury PRA Clearance
Officer, Department of the Treasury,
1750 Pennsylvania Avenue, NW., Suite
11010, Washington, DC 20220.
Dates: Written comments should be
received on or before February 1, 2010
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–0115.
Type of Review: Extension of a
currently approved collection.
Title: Miscellaneous Income.
Form: 1099–MISC.
Description: Form 1099–MISC is used
by payers to report payments of $600 or
more of rents, prizes and awards,
medical and health care payments,
nonemployee compensation, and crop
insurance proceeds, $10 or more of
royalties, any amount of fishing boat
proceeds, certain substitute payments,
golden parachute payments, and an
indication of direct sales of $5,000 or
more.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
24,639,062 hours.
OMB Number: 1545–0160.
Type of Review: Extension of a
currently approved collection.
Title: Annual Information Return of
Foreign Trust With a U.S. Owner.
Form: 3520–A.
Description: Section 6048(b) requires
that foreign trusts with at least one U.S.
beneficiary must file an annual
information return on Form 3520–A.
The form is used to report the income
and deductions of the foreign trust and
E:\FR\FM\31DEN1.SGM
31DEN1
erowe on DSK5CLS3C1PROD with NOTICES
69378
Federal Register / Vol. 74, No. 250 / Thursday, December 31, 2009 / Notices
provide statements to the U.S. owners
and beneficiaries. IRS uses Form 3520–
A to determine if the U.S. owner of the
trust has included the net income of the
trust in it’s gross income.
Respondents: Individuals and
Households.
Estimated Total Burden Hours: 21,700
hours.
OMB Number: 1545–0231.
Type of Review: Revision of a
currently approved collection.
Title: Credit for Alcohol Used as Fuel.
Form: 6478.
Description: IRC section 38(b)(3)
allows a nonrefundable income tax
credit for businesses that sell or use
alcohol. Small ethanol producers also
receive a nonrefundable credit for
production of qualified ethanol. Form
6478 is used to figure the credits.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 23,793
hours.
OMB Number: 1545–1181.
Type of Review: Extension of a
currently approved collection.
Title: Required Payment or Refund
Under Section 7519.
Form: 8752.
Description: This form is used to
verify that partnerships and S
corporations that have made a section
444 election have correctly reported the
payment required under section 7519.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
565,920 hours.
OMB Number: 1545–2014.
Type of Review: Extension of a
currently approved collection.
Title: TD 9452; Application of
Separate Limitations to Dividends from
Non-controlled Section 902
Corporations.
Description: The American Jobs
Creation Act of 2004 amended the
foreign tax credit treatment of dividends
from non-controlled section 902
corporations effective for post 2002 tax
year and the GOZA permitted taxpayers
to elect to defer the effective date of
these amendments until post 2002 tax
years. These regulations require a
taxpayer making the GOZA election to
file a statement to such effect with its
next tax return, and they require certain
shareholders wishing to make tax
elections on behalf of their controlled
foreign corporations or non-controlled
section 902 corporations to execute a
joint consent (that is retained by one
shareholder) and attach a statement to
the company’s return.
Respondents: Businesses or other forprofits.
VerDate Nov<24>2008
15:06 Dec 30, 2009
Jkt 220001
Estimated Total Burden Hours: 25
hours.
OMB Number: 1545–2019.
Type of Review: Extension of a
currently approved collection.
Title: TD 9451—Guidance Necessary
to Facilitate Business Election Filing;
Finalization of Controlled Group
Qualification Rules (TD 9329).
Description: This document contains
a final regulation that provides guidance
to taxpayers for determining which
corporations are included in a
controlled group of corporations. This
regulation is being published to replace
an expiring temporary regulation.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
262,500 hours.
OMB Number: 1545–2147.
Type of Review: Extension of a
currently approved collection.
Title: RP 2009–37—Internal Revenue
Code Section 108(i) Election.
Description: The law allows taxpayers
to defer for 5 years taxation of certain
income arising in 2009 or 2010.
Taxpayers then must include the
deferred amount in income ratably over
5 years. The election statement advises
that a taxpayer makes the election and
the election and information statements
provide information necessary to track
the income. Respondents are C
corporations and other persons in a
business that reacquire debt
instruments. This revenue procedure
provides the exclusive procedures for
taxpayers to make an election to defer
recognizing discharge of indebtedness
income (cancellation of debt, or COD
income) under § 108(i) of the Internal
Revenue Code.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
300,000 hours.
OMB Number: 1545–2148.
Type of Review: Extension of a
currently approved collection.
Title: Form 8928—Return of Certain
Excise Taxes Under Chapter 43 of the
Internal Revenue Code.
Form: 8928.
Description: Form 8928 is used by
employers, group health plans, HMOs,
and third party administrators to report
and pay excise taxes due for failures
under sections 4980B, 4980D, 4980E,
and 4980G.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 2,348
hours.
OMB Number: 1545–2150.
Type of Review: Extension of a
currently approved collection.
PO 00000
Frm 00055
Fmt 4703
Sfmt 4703
Title: NOT–1114195–09,
Manufacturers’ Certification of
Specified Plug-in Electric Vehicles.
Description: The American Recovery
and Reinvestment Act of 2009 provides,
under § 30 of the Internal Revenue
Code, a credit for certain new specified
plug-in electric drive vehicles. This
notice provides procedures for a vehicle
manufacturer to certify to the IRS that
a vehicle meets the statutory
requirements for the credit, and to
certify the amount of the credit available
with respect to the motor vehicle. The
notice also provides guidance to
taxpayers who purchase motor vehicles
regarding the conditions under which
they may rely on the vehicle
manufacturer’s certification.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 250
hours.
Clearance Officer: R. Joseph Durbala
(202) 622–3634, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Room 6129, Washington, DC
20224.
OMB Reviewer: Shagufta Ahmed (202)
395–7873, Office of Management and
Budget, Room 10235, New Executive
Office Building, Washington, DC 20503.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E9–31059 Filed 12–30–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
December 24, 2009.
The Department of the Treasury will
submit the following public information
collection requirement(s) to OMB for
review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13 on or after the
publication date of this notice. Copies of
the submission(s) may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury Department
Clearance Officer, Department of the
Treasury, Room 11000, 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
Dates: Written comments should be
received on or before February 1, 2010
to be assured of consideration.
Community Development Financial
Institutions Fund
OMB Number: 1559–0021.
E:\FR\FM\31DEN1.SGM
31DEN1
]]>Agencies
[Federal Register Volume 74, Number 250 (Thursday, December 31, 2009)]
[Notices]
[Pages 69377-69378]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-31059]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
December 24, 2009.
The Department of the Treasury will submit the following public
information collection requirement to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or
after the date of publication of this notice. Copies of this submission
may be obtained by calling the Treasury Bureau Clearance Officer
listed. Comments regarding this information collection should be
addressed to the OMB reviewer listed and to the Treasury PRA Clearance
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW.,
Suite 11010, Washington, DC 20220.
Dates: Written comments should be received on or before February 1,
2010 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0115.
Type of Review: Extension of a currently approved collection.
Title: Miscellaneous Income.
Form: 1099-MISC.
Description: Form 1099-MISC is used by payers to report payments of
$600 or more of rents, prizes and awards, medical and health care
payments, nonemployee compensation, and crop insurance proceeds, $10 or
more of royalties, any amount of fishing boat proceeds, certain
substitute payments, golden parachute payments, and an indication of
direct sales of $5,000 or more.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 24,639,062 hours.
OMB Number: 1545-0160.
Type of Review: Extension of a currently approved collection.
Title: Annual Information Return of Foreign Trust With a U.S.
Owner.
Form: 3520-A.
Description: Section 6048(b) requires that foreign trusts with at
least one U.S. beneficiary must file an annual information return on
Form 3520-A. The form is used to report the income and deductions of
the foreign trust and
[[Page 69378]]
provide statements to the U.S. owners and beneficiaries. IRS uses Form
3520-A to determine if the U.S. owner of the trust has included the net
income of the trust in it's gross income.
Respondents: Individuals and Households.
Estimated Total Burden Hours: 21,700 hours.
OMB Number: 1545-0231.
Type of Review: Revision of a currently approved collection.
Title: Credit for Alcohol Used as Fuel.
Form: 6478.
Description: IRC section 38(b)(3) allows a nonrefundable income tax
credit for businesses that sell or use alcohol. Small ethanol producers
also receive a nonrefundable credit for production of qualified
ethanol. Form 6478 is used to figure the credits.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 23,793 hours.
OMB Number: 1545-1181.
Type of Review: Extension of a currently approved collection.
Title: Required Payment or Refund Under Section 7519.
Form: 8752.
Description: This form is used to verify that partnerships and S
corporations that have made a section 444 election have correctly
reported the payment required under section 7519.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 565,920 hours.
OMB Number: 1545-2014.
Type of Review: Extension of a currently approved collection.
Title: TD 9452; Application of Separate Limitations to Dividends
from Non-controlled Section 902 Corporations.
Description: The American Jobs Creation Act of 2004 amended the
foreign tax credit treatment of dividends from non-controlled section
902 corporations effective for post 2002 tax year and the GOZA
permitted taxpayers to elect to defer the effective date of these
amendments until post 2002 tax years. These regulations require a
taxpayer making the GOZA election to file a statement to such effect
with its next tax return, and they require certain shareholders wishing
to make tax elections on behalf of their controlled foreign
corporations or non-controlled section 902 corporations to execute a
joint consent (that is retained by one shareholder) and attach a
statement to the company's return.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 25 hours.
OMB Number: 1545-2019.
Type of Review: Extension of a currently approved collection.
Title: TD 9451--Guidance Necessary to Facilitate Business Election
Filing; Finalization of Controlled Group Qualification Rules (TD 9329).
Description: This document contains a final regulation that
provides guidance to taxpayers for determining which corporations are
included in a controlled group of corporations. This regulation is
being published to replace an expiring temporary regulation.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 262,500 hours.
OMB Number: 1545-2147.
Type of Review: Extension of a currently approved collection.
Title: RP 2009-37--Internal Revenue Code Section 108(i) Election.
Description: The law allows taxpayers to defer for 5 years taxation
of certain income arising in 2009 or 2010. Taxpayers then must include
the deferred amount in income ratably over 5 years. The election
statement advises that a taxpayer makes the election and the election
and information statements provide information necessary to track the
income. Respondents are C corporations and other persons in a business
that reacquire debt instruments. This revenue procedure provides the
exclusive procedures for taxpayers to make an election to defer
recognizing discharge of indebtedness income (cancellation of debt, or
COD income) under Sec. 108(i) of the Internal Revenue Code.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 300,000 hours.
OMB Number: 1545-2148.
Type of Review: Extension of a currently approved collection.
Title: Form 8928--Return of Certain Excise Taxes Under Chapter 43
of the Internal Revenue Code.
Form: 8928.
Description: Form 8928 is used by employers, group health plans,
HMOs, and third party administrators to report and pay excise taxes due
for failures under sections 4980B, 4980D, 4980E, and 4980G.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 2,348 hours.
OMB Number: 1545-2150.
Type of Review: Extension of a currently approved collection.
Title: NOT-1114195-09, Manufacturers' Certification of Specified
Plug-in Electric Vehicles.
Description: The American Recovery and Reinvestment Act of 2009
provides, under Sec. 30 of the Internal Revenue Code, a credit for
certain new specified plug-in electric drive vehicles. This notice
provides procedures for a vehicle manufacturer to certify to the IRS
that a vehicle meets the statutory requirements for the credit, and to
certify the amount of the credit available with respect to the motor
vehicle. The notice also provides guidance to taxpayers who purchase
motor vehicles regarding the conditions under which they may rely on
the vehicle manufacturer's certification.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 250 hours.
Clearance Officer: R. Joseph Durbala (202) 622-3634, Internal
Revenue Service, 1111 Constitution Avenue, NW., Room 6129, Washington,
DC 20224.
OMB Reviewer: Shagufta Ahmed (202) 395-7873, Office of Management
and Budget, Room 10235, New Executive Office Building, Washington, DC
20503.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E9-31059 Filed 12-30-09; 8:45 am]
BILLING CODE 4830-01-P
