Submission for OMB Review; Comment Request, 55595-55597 [E8-22482]
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Provided no formal expression of
intent to file an offer of financial
assistance (OFA) has been received, this
exemption will be effective on October
25, 2008, unless stayed pending
reconsideration. Petitions to stay that do
not involve environmental issues,2
formal expressions of intent to file an
OFA under 49 CFR 1152.27(c)(2),3 and
trail use/rail banking requests under 49
CFR 1152.29 must be filed by October
6, 2008. Petitions to reopen or requests
for public use conditions under 49 CFR
1152.28 must be filed by October 15,
2008, with: Surface Transportation
Board, 395 E Street, SW., Washington,
DC 20423–0001.
A copy of any petition filed with the
Board should be sent to IANW’s
representative: John F. Larkin,
President, Iowa Northwestern Railroad,
4814 Douglas Street, Omaha, NE 68132.
If the verified notice contains false or
misleading information, the exemption
is void ab initio.
IANW has filed a combined
environmental and historic report
addressing the effects, if any, of the
abandonment on the environment and
historic resources. SEA will issue an
environmental assessment (EA) by
September 30, 2008. Interested persons
may obtain a copy of the EA by writing
to SEA (Room 1100, Surface
Transportation Board, Washington, DC
20423–0001) or by calling SEA, at (202)
245–0305. [Assistance for the hearing
impaired is available through the
Federal Information Relay Service
(FIRS) at 1–800–877–8339.] Comments
on environmental and historic
preservation matters must be filed
within 15 days after the EA becomes
available to the public.
Environmental, historic preservation,
public use, or trail use/rail banking
conditions will be imposed, where
appropriate, in a subsequent decision.
Pursuant to the provisions of 49 CFR
1152.29(e)(2), IANW shall file a notice
of consummation with the Board to
signify that it has exercised the
authority granted and fully abandoned
the line. If consummation has not been
effected by IANW’s filing of a notice of
2 The Board will grant a stay if an informed
decision on environmental issues (whether raised
by a party or by the Board’s Section of
Environmental Analysis (SEA) in its independent
investigation) cannot be made before the
exemption’s effective date. See Exemption of Outof-Service Rail Lines, 5 I.C.C.2d 377 (1989). Any
request for a stay should be filed as soon as possible
so that the Board may take appropriate action before
the exemption’s effective date.
3 Effective July 18, 2008, the filing fee for an OFA
increased to $1,500. See Regulations Governing
Fees for Services Performed in Connection with
Licensing and Related Services—2008 update, STB
Ex Parte No. 542 (Sub-No. 15) (STB served June 18,
2008).
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consummation by September 25, 2009,
and there are no legal or regulatory
barriers to consummation, the authority
to abandon will automatically expire.
Board decisions and notices are
available on our Web site at https://
www.stb.dot.gov.
Decided: September 19, 2008.
By the Board, David M. Konschnik,
Director, Office of Proceedings.
Anne K. Quinlan,
Acting Secretary.
[FR Doc. E8–22513 Filed 9–24–08; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
September 18, 2008.
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 date
of publication 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 October 27, 2008
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–1779.
Type of Review: Extension.
Title: Notice 2002–27—IRA Required
Minimum Distribution Reporting.
Forms: n/a.
Description: This notice provides
guidance with respect to the reporting
requirements, that is, data that
custodians and trustees of IRAs must
furnish IRA owners in those instances
where there must be a minimum
distribution from an individual
retirement arrangement.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours:
1,170,000 hours.
OMB Number: 1545–1772.
Type of Review: Extension.
Title: User Fee for Employee Plan
Determination Letter Request.
Form: 8717.
Description: The Omnibus
Reconciliation Act of 1990 requires
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55595
payment of a ‘‘user fee’’ with each
application for a determination letter.
Because of this requirement, the Form
8717 was created to provide filers the
means to make payment and indicate
the type of request.
Respondents: Businesses and other
for-profit institutions, farms.
Estimated Total Burden Hours:
438,000 hours.
OMB Number: 1545–0177.
Type of Review: Extension.
Title: Casualties and Thefts.
Form: 4684.
Description: Form 4684 is used by
taxpayers to compute their gain or loss
from casualties or thefts, and to
summarize such gains and losses. The
data is used to verify that the correct
gain or loss has been computed.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours:
466,932 hours.
OMB Number: 1545–1385.
Type of Review: Extension.
Title: GL–238–88 (Final) Preparer
Penalties—Manual Signature
Requirement.
Description: The reporting
requirements affect returns preparers of
fiduciary returns. They will be required
to submit a list of the names and
identifying numbers of all fiduciary
returns which are being filed with a
facsimile signature of the returns
preparer.
Respondents: Businesses or other forprofit institutions.
Estimated Total Burden Hours: 25,825
hours.
OMB Number: 1545–1930.
Type of Review: Extension.
Title: REG–159243–03 (Final)
Residence and Source Rules Involving
U.S. Possessions and Other Conforming
Changes.
Description: The regulations provide
rules for determining whether an
individual is a bona fide resident of a
U.S. possession and whether income is
derived from sources in a possession or
effectively connected with the conduct
of a trade or business in a possession.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours:
300,000 hours.
OMB Number: 1545–1031.
Type of Review: Revision.
Title: Internet Computation Under the
Look-Back Method for Completed LongTerm Contracts.
Form: 8697.
Description: Taxpayers required to
account for all or part of any long-term
contract entered into after February 28,
1986, under the percentage of
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55596
Federal Register / Vol. 73, No. 187 / Thursday, September 25, 2008 / Notices
completion method must use Form 8697
to compute and report interest due or to
be refunded under IRC section 460(b)(3).
The IRS uses Form 8697 to determine if
the interest has been figured correctly.
Taxpayers may compute interest using
the actual method (Part I) or the
Simplified Marginal Impact Method
(Part II).
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 40,557
hours.
OMB Number: 1545–0014.
Type of Review: Revision.
Title: Application for Registration For
Certain Excise Tax Activities.
Form: 637.
Description: Form 637 is used to
apply for excise tax registration. The
registration applies to a person required
to be registered under IRC section 4101
for purposes of the federal excise tax on
taxable fuel imposed by IRC 4041 and
4081; and to certain manufacturers or
sellers and purchasers that must register
under IRC 4222 to be exempt from the
excise tax on taxable articles. The data
is used to determine if the applicant
qualifies for exemption. Taxable fuel
producers are required by IRC 4101 to
register with the Service before
incurring any tax liability.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 27,020
hours.
OMB Number: 1545–1795.
Type of Review: Extension.
Title: REG–165868–01 (Final) Ten or
More Employer Plan Compliance
Information.
Description: Allows the Internal
Revenue Service and participating
employers to verify that a ten-or-more
employer welfare benefit plan complies
with the requirements of section
419A(f)(6) of the Internal Revenue Code.
Respondents are administrators of ten-or
more employer plans.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 2,500
hours.
OMB Number: 1545–1648.
Type of Review: Extension.
Title: Low-Income Taxpayer Clinics—
2005 Grant Application Package and
Guidelines.
Form: 3319.
Description: Publication 3319 outlines
requirements of the IRS Low-Income
Taxpayer Clinics (LITC) program and
provides instructions on how to apply
for a LITC grant award.
Respondents: Not-for-profit
institutions.
Estimated Total Burden Hours: 6,000
hours.
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17:50 Sep 24, 2008
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OMB Number: 1545–0235.
Type of Review: Extension.
Title: Monthly Tax Return for Wagers.
Form: 730.
Description: Form 730 is used to
identify taxable wagers and collect the
tax monthly. The information is used to
determine if persons accepting wagers
are correctly reporting the amount of
wagers and paying the required tax.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
384,291 hours.
OMB Number: 1545–0110.
Type of Review: Extension.
Title: Dividends and Distributions.
Form: 1099–DIV.
Description: The form is used by the
Service to insure that dividends are
properly reported as required by Code
section 6042 and that liquidation
distributions are correctly reported as
required by Code section 6043, and to
determine whether payees are correctly
reporting their income.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
34,695,867 hours.
OMB Number: 1545–1940.
Type of Review: Extension.
Title: RP–2005–26 Revenue Procedure
Regarding Extended Period of
Limitations for Listed Transaction
Situations.
Description: This revenue procedure
provides procedures that taxpayers and
material advisors may use to disclose a
listed transaction that the taxpayer
previously failed to disclose.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 430
hours.
OMB Number: 1545–1786.
Type of Review: Extension.
Title: Rev. Procs. 2002–39, 2006–45
(Previous 2002–37), and 2006–46
(Previous 2002–38) Changes in Periods
of Accounting.
Description: The collection of
information in these three (3) revenue
procedures is necessary for the
Commissioner to determine whether a
taxpayer may properly obtain approval
to adopt, change, or retain an annual
accounting period.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 700
hours.
OMB Number: 1545–1939.
Type of Review: Extension.
Title: Notice 2005–32 Notification
requirement for transfer of partnership
interest in Electing Investment
partnership (EIP).
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Fmt 4703
Sfmt 4703
Description: If a partnership interest
in an EIP is transferred in a sale or
exchange or upon the death of a partner,
the transferor must notify the transferee
and the EIP in writing.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours:
552,100 hours.
OMB Number: 1545–1784.
Type of Review: Extension.
Title: Rev. Proc. 2002–32 Waiver of
60-month Bar on Reconsolidation after
Disaffiliation; Rev. Proc. 2006–21—
Modifications to Rev. Proc. 2002–32.
Description: Pursuant to Sec.
1504(a)(3)(B) of the Internal Revenue
Code, this procedure grants certain
taxpayers a waiver of the general rule of
Sec. 1504(a)(3)(A) barring a corporation
from filing a consolidated return with a
group of which it had ceased to be a
member for 60 months following the
year of disaffiliation.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 100
hours.
OMB Number: 1545–0049.
Type of Review: Extension.
Title: Form 990–BL, Information and
Initial Excise Tax Return for Black Lung
Benefit Trusts and Certain Related
Persons, and Form 6069, Return of
Excise Tax on Excess Contributions to
Black Lung Disease
Forms: 6069, 990–BL and Schedule A.
Description: IRS uses Form 990–BL to
monitor activities of black lung benefit
trusts, and to collect excise taxes on
these trusts and certain related persons
if they engage in proscribed activities.
The tax is figured on Schedule A and
attached to Form 990–BL. Form 6069 is
used by coal mine operators to figure
the maximum deduction to a black lung
benefit trust. If excess contributions are
made, IRS uses the form to figure and
collect the tax on excess contributions.
Respondents: Businesses or other forprofits.
Estimated Total Burden Hours: 563
hours.
OMB Number: 1545–1126.
Type of Review: Extension.
Title: INTL–121–90, INTL–292–90,
and INTL–361–89, (Final) Treaty-Based
Return Positions.
Description: Regulation section
301.6114–1 sets forth the reporting
requirement under Sec. 6114. Persons or
entities subject to this reporting
requirement must make the required
disclosure on a statement attached to
their return, in the manner set forth, or
be subject to a penalty. Regulation
section 301.7701(b)–7(a)(4)(iv)(C) sets
forth the reporting requirement for dual
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Federal Register / Vol. 73, No. 187 / Thursday, September 25, 2008 / Notices
resident S corporation shareholders who
claim treaty benefits as nonresidents of
the United States.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 6,015
hours.
OMB Number: 1545–0795.
Type of Review: Extension.
Title: Exemption From Withholding
on Compensation for Independent (and
Certain Dependent) Personal Services of
a Nonresident Alien Individual.
Form: 8233.
Description: Compensation paid to a
nonresident alien (NRA) individual for
independent personal services (selfemployment) is generally subject to
30% withholding or graduated rates.
However, compensation may be exempt
from withholding because of a U.S. tax
treaty or personal exemption amount.
Form 8233 is used to request exemption
from withholding.
Respondents: Individuals or
Households.
Estimated Total Burden Hours:
1,320,000 hours.
Clearance Officer: Glenn P. Kirkland,
(202) 622–3428, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt,
(202) 395–7316, Office of Management
and Budget, Room 10235, New
Executive Office Building, Washington,
DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E8–22482 Filed 9–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
Annual Thrift Satisfaction Survey
Office of Thrift Supervision
(OTS), Treasury.
ACTION: Notice and request for comment.
mstockstill on PROD1PC66 with NOTICES
AGENCY:
SUMMARY: The proposed information
collection request (ICR) described below
has been submitted to the Office of
Management and Budget (OMB) for
review and approval, as required by the
Paperwork Reduction Act of 1995. OTS
is soliciting public comments on the
proposal.
DATES: Submit written comments on or
before October 27, 2008. A copy of this
ICR, with applicable supporting
documentation, can be obtained from
RegInfo.gov at https://www.reginfo.gov/
public/do/PRAMain.
ADDRESSES: Send comments, referring to
the collection by title of the proposal or
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17:50 Sep 24, 2008
Jkt 214001
by OMB approval number, to OMB and
OTS at these addresses: Office of
Information and Regulatory Affairs,
Attention: Desk Officer for OTS, U.S.
Office of Management and Budget,
725—17th Street, NW., Room 10235,
Washington, DC 20503, or by fax to
(202) 395–6974; and Information
Collection Comments, Chief Counsel’s
Office, Office of Thrift Supervision,
1700 G Street, NW., Washington, DC
20552, by fax to (202) 906–6518, or by
e-mail to
infocollection.comments@ots.treas.gov.
OTS will post comments and the related
index on the OTS Internet Site at
https://www.ots.treas.gov. In addition,
interested persons may inspect
comments at the Public Reading Room,
1700 G Street, NW., by appointment. To
make an appointment, call (202) 906–
5922, send an e-mail to
public.info@ots.treas.gov, or send a
facsimile transmission to (202) 906–
7755.
For
further information or to obtain a copy
of the submission to OMB, please
contact Ira L. Mills at,
ira.mills@ots.treas.gov (202) 906–6531,
or facsimile number (202) 906–6518,
Regulations and Litigation Division,
Chief Counsel’s Office, Office of Thrift
Supervision, 1700 G Street, NW.,
Washington, DC 20552.
SUPPLEMENTARY INFORMATION: OTS may
not conduct or sponsor an information
collection, and respondents are not
required to respond to an information
collection, unless the information
collection displays a currently valid
OMB control number. As part of the
approval process, we invite comments
on the following information collection.
Title of Proposal: Annual Thrift
Satisfaction Survey.
OMB Number: 1550–0087.
Form Number: N/A.
Description: The survey is needed to
help OTS evaluate the effectiveness of
the services it provides to thrifts.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
200.
Estimated Number of Responses: 200.
Estimated Burden Hours per
Response: 15 minutes.
Estimated Frequency of Response:
Annually.
Estimated Total Burden: 50 hours.
Clearance Officer: Ira L. Mills, (202)
906–6531, Office of Thrift Supervision,
1700 G Street, NW., Washington, DC
20552.
FOR FURTHER INFORMATION CONTACT:
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55597
Dated: September 19, 2008.
Deborah Dakin,
Senior Deputy Chief Counsel, Regulations and
Legislation Division.
[FR Doc. E8–22484 Filed 9–24–08; 8:45 am]
BILLING CODE 6720–01–P
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
Electronic Operations
Office of Thrift Supervision
(OTS), Treasury.
ACTION: Notice and request for comment.
AGENCY:
SUMMARY: The proposed information
collection request (ICR) described below
has been submitted to the Office of
Management and Budget (OMB) for
review and approval, as required by the
Paperwork Reduction Act of 1995. OTS
is soliciting public comments on the
proposal.
DATES: Submit written comments on or
before October 27, 2008. A copy of this
ICR, with applicable supporting
documentation, can be obtained from
RegInfo.gov at https://www.reginfo.gov/
public/do/PRAMain.
ADDRESSES: Send comments, referring to
the collection by title of the proposal or
by OMB approval number, to OMB and
OTS at these addresses: Office of
Information and Regulatory Affairs,
Attention: Desk Officer for OTS, U.S.
Office of Management and Budget, 725–
17th Street, NW., Room 10235,
Washington, DC 20503, or by fax to
(202) 395–6974; and Information
Collection Comments, Chief Counsel’s
Office, Office of Thrift Supervision,
1700 G Street, NW., Washington, DC
20552, by fax to (202) 906–6518, or by
e-mail to
infocollection.comments@ots.treas.gov.
OTS will post comments and the related
index on the OTS Internet site at
https://www.ots.treas.gov. In addition,
interested persons may inspect
comments at the Public Reading Room,
1700 G Street, NW., by appointment. To
make an appointment, call (202) 906–
5922, send an e-mail to
public.info@ots.treas.gov, or send a
facsimile transmission to (202) 906–
7755.
FOR FURTHER INFORMATION CONTACT: For
further information or to obtain a copy
of the submission to OMB, please
contact Ira L. Mills at,
ira.mills@ots.treas.gov (202) 906–6531,
or facsimile number (202) 906–6518,
Regulations and Litigation Division,
Chief Counsel’s Office, Office of Thrift
Supervision, 1700 G Street, NW.,
Washington, DC 20552.
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]]>Agencies
[Federal Register Volume 73, Number 187 (Thursday, September 25, 2008)]
[Notices]
[Pages 55595-55597]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-22482]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
September 18, 2008.
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 date of publication 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 October 27,
2008 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1779.
Type of Review: Extension.
Title: Notice 2002-27--IRA Required Minimum Distribution Reporting.
Forms: n/a.
Description: This notice provides guidance with respect to the
reporting requirements, that is, data that custodians and trustees of
IRAs must furnish IRA owners in those instances where there must be a
minimum distribution from an individual retirement arrangement.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 1,170,000 hours.
OMB Number: 1545-1772.
Type of Review: Extension.
Title: User Fee for Employee Plan Determination Letter Request.
Form: 8717.
Description: The Omnibus Reconciliation Act of 1990 requires
payment of a ``user fee'' with each application for a determination
letter. Because of this requirement, the Form 8717 was created to
provide filers the means to make payment and indicate the type of
request.
Respondents: Businesses and other for-profit institutions, farms.
Estimated Total Burden Hours: 438,000 hours.
OMB Number: 1545-0177.
Type of Review: Extension.
Title: Casualties and Thefts.
Form: 4684.
Description: Form 4684 is used by taxpayers to compute their gain
or loss from casualties or thefts, and to summarize such gains and
losses. The data is used to verify that the correct gain or loss has
been computed.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 466,932 hours.
OMB Number: 1545-1385.
Type of Review: Extension.
Title: GL-238-88 (Final) Preparer Penalties--Manual Signature
Requirement.
Description: The reporting requirements affect returns preparers of
fiduciary returns. They will be required to submit a list of the names
and identifying numbers of all fiduciary returns which are being filed
with a facsimile signature of the returns preparer.
Respondents: Businesses or other for-profit institutions.
Estimated Total Burden Hours: 25,825 hours.
OMB Number: 1545-1930.
Type of Review: Extension.
Title: REG-159243-03 (Final) Residence and Source Rules Involving
U.S. Possessions and Other Conforming Changes.
Description: The regulations provide rules for determining whether
an individual is a bona fide resident of a U.S. possession and whether
income is derived from sources in a possession or effectively connected
with the conduct of a trade or business in a possession.
Respondents: Businesses and other for-profit institutions.
Estimated Total Burden Hours: 300,000 hours.
OMB Number: 1545-1031.
Type of Review: Revision.
Title: Internet Computation Under the Look-Back Method for
Completed Long-Term Contracts.
Form: 8697.
Description: Taxpayers required to account for all or part of any
long-term contract entered into after February 28, 1986, under the
percentage of
[[Page 55596]]
completion method must use Form 8697 to compute and report interest due
or to be refunded under IRC section 460(b)(3). The IRS uses Form 8697
to determine if the interest has been figured correctly. Taxpayers may
compute interest using the actual method (Part I) or the Simplified
Marginal Impact Method (Part II).
Respondents: Businesses and other for-profit institutions.
Estimated Total Burden Hours: 40,557 hours.
OMB Number: 1545-0014.
Type of Review: Revision.
Title: Application for Registration For Certain Excise Tax
Activities.
Form: 637.
Description: Form 637 is used to apply for excise tax registration.
The registration applies to a person required to be registered under
IRC section 4101 for purposes of the federal excise tax on taxable fuel
imposed by IRC 4041 and 4081; and to certain manufacturers or sellers
and purchasers that must register under IRC 4222 to be exempt from the
excise tax on taxable articles. The data is used to determine if the
applicant qualifies for exemption. Taxable fuel producers are required
by IRC 4101 to register with the Service before incurring any tax
liability.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 27,020 hours.
OMB Number: 1545-1795.
Type of Review: Extension.
Title: REG-165868-01 (Final) Ten or More Employer Plan Compliance
Information.
Description: Allows the Internal Revenue Service and participating
employers to verify that a ten-or-more employer welfare benefit plan
complies with the requirements of section 419A(f)(6) of the Internal
Revenue Code. Respondents are administrators of ten-or more employer
plans.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 2,500 hours.
OMB Number: 1545-1648.
Type of Review: Extension.
Title: Low-Income Taxpayer Clinics--2005 Grant Application Package
and Guidelines.
Form: 3319.
Description: Publication 3319 outlines requirements of the IRS Low-
Income Taxpayer Clinics (LITC) program and provides instructions on how
to apply for a LITC grant award.
Respondents: Not-for-profit institutions.
Estimated Total Burden Hours: 6,000 hours.
OMB Number: 1545-0235.
Type of Review: Extension.
Title: Monthly Tax Return for Wagers.
Form: 730.
Description: Form 730 is used to identify taxable wagers and
collect the tax monthly. The information is used to determine if
persons accepting wagers are correctly reporting the amount of wagers
and paying the required tax.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 384,291 hours.
OMB Number: 1545-0110.
Type of Review: Extension.
Title: Dividends and Distributions.
Form: 1099-DIV.
Description: The form is used by the Service to insure that
dividends are properly reported as required by Code section 6042 and
that liquidation distributions are correctly reported as required by
Code section 6043, and to determine whether payees are correctly
reporting their income.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 34,695,867 hours.
OMB Number: 1545-1940.
Type of Review: Extension.
Title: RP-2005-26 Revenue Procedure Regarding Extended Period of
Limitations for Listed Transaction Situations.
Description: This revenue procedure provides procedures that
taxpayers and material advisors may use to disclose a listed
transaction that the taxpayer previously failed to disclose.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 430 hours.
OMB Number: 1545-1786.
Type of Review: Extension.
Title: Rev. Procs. 2002-39, 2006-45 (Previous 2002-37), and 2006-46
(Previous 2002-38) Changes in Periods of Accounting.
Description: The collection of information in these three (3)
revenue procedures is necessary for the Commissioner to determine
whether a taxpayer may properly obtain approval to adopt, change, or
retain an annual accounting period.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 700 hours.
OMB Number: 1545-1939.
Type of Review: Extension.
Title: Notice 2005-32 Notification requirement for transfer of
partnership interest in Electing Investment partnership (EIP).
Description: If a partnership interest in an EIP is transferred in
a sale or exchange or upon the death of a partner, the transferor must
notify the transferee and the EIP in writing.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 552,100 hours.
OMB Number: 1545-1784.
Type of Review: Extension.
Title: Rev. Proc. 2002-32 Waiver of 60-month Bar on Reconsolidation
after Disaffiliation; Rev. Proc. 2006-21--Modifications to Rev. Proc.
2002-32.
Description: Pursuant to Sec. 1504(a)(3)(B) of the Internal Revenue
Code, this procedure grants certain taxpayers a waiver of the general
rule of Sec. 1504(a)(3)(A) barring a corporation from filing a
consolidated return with a group of which it had ceased to be a member
for 60 months following the year of disaffiliation.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 100 hours.
OMB Number: 1545-0049.
Type of Review: Extension.
Title: Form 990-BL, Information and Initial Excise Tax Return for
Black Lung Benefit Trusts and Certain Related Persons, and Form 6069,
Return of Excise Tax on Excess Contributions to Black Lung Disease
Forms: 6069, 990-BL and Schedule A.
Description: IRS uses Form 990-BL to monitor activities of black
lung benefit trusts, and to collect excise taxes on these trusts and
certain related persons if they engage in proscribed activities. The
tax is figured on Schedule A and attached to Form 990-BL. Form 6069 is
used by coal mine operators to figure the maximum deduction to a black
lung benefit trust. If excess contributions are made, IRS uses the form
to figure and collect the tax on excess contributions.
Respondents: Businesses or other for-profits.
Estimated Total Burden Hours: 563 hours.
OMB Number: 1545-1126.
Type of Review: Extension.
Title: INTL-121-90, INTL-292-90, and INTL-361-89, (Final) Treaty-
Based Return Positions.
Description: Regulation section 301.6114-1 sets forth the reporting
requirement under Sec. 6114. Persons or entities subject to this
reporting requirement must make the required disclosure on a statement
attached to their return, in the manner set forth, or be subject to a
penalty. Regulation section 301.7701(b)-7(a)(4)(iv)(C) sets forth the
reporting requirement for dual
[[Page 55597]]
resident S corporation shareholders who claim treaty benefits as
nonresidents of the United States.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 6,015 hours.
OMB Number: 1545-0795.
Type of Review: Extension.
Title: Exemption From Withholding on Compensation for Independent
(and Certain Dependent) Personal Services of a Nonresident Alien
Individual.
Form: 8233.
Description: Compensation paid to a nonresident alien (NRA)
individual for independent personal services (self-employment) is
generally subject to 30% withholding or graduated rates. However,
compensation may be exempt from withholding because of a U.S. tax
treaty or personal exemption amount. Form 8233 is used to request
exemption from withholding.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 1,320,000 hours.
Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
OMB Reviewer: Alexander T. Hunt, (202) 395-7316, Office of
Management and Budget, Room 10235, New Executive Office Building,
Washington, DC 20503.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E8-22482 Filed 9-24-08; 8:45 am]
BILLING CODE 4830-01-P
