Submission for OMB Review; Comment Request, 81713-81715 [2010-32618]
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Federal Register / Vol. 75, No. 248 / Tuesday, December 28, 2010 / Notices
the requirements of paragraph S6.5(f) of
Federal Motor Vehicle Safety Standard
(FMVSS) No. 119, New Pneumatic Tires
for Motor Vehicles with a GVWR of
more than 4,536 Kilograms (10,000
Pounds) and Motorcycles. Goodyear has
filed an appropriate report pursuant to
49 CFR part 573, Defect and
Noncompliance Responsibility and
Reports, dated August 12, 2010.
Pursuant to 49 U.S.C. 30118(d) and
30120(h) (see implementing rule at 49
CFR part 556), Goodyear has petitioned
for an exemption from the notification
and remedy requirements of 49 U.S.C.
Chapter 301 on the basis that this
noncompliance is inconsequential to
motor vehicle safety.
This notice of receipt of Goodyear’s
petition is published under 49 U.S.C.
30118 and 30120 and does not represent
any agency decision or other exercise of
judgment concerning the merits of the
petition.
Affected are approximately 43,887
Goodyear G622 LR–F commercial truck
tires manufactured from April 2007 to
July 2010. A total of approximately
38,991 of these tires have been delivered
to Goodyear’s customers in the United
States and Canada.
NHTSA notes that the statutory
provisions (49 U.S.C. 30118(d) and
30120(h)) that permit manufacturers to
file petitions for a determination of
inconsequentiality allow NHTSA to
exempt manufacturers only from the
duties found in sections 30118 and
30120, respectively, to notify owners,
purchasers, and dealers of a defect or
noncompliance and to remedy the
defect or noncompliance.2
Paragraph S6.5 of FMVSS No. 119
requires in pertinent part:
emcdonald on DSK2BSOYB1PROD with NOTICES
S6.5 Tire markings. Except as specified in
this paragraph, each tire shall be marked on
each sidewall with the information specified
in paragraphs (a) through (j) of this section.
The markings shall be placed between the
maximum section width (exclusive of
sidewall decorations or curb ribs) and the
bead on at least one sidewall, unless the
maximum section width of the tire is located
in an area which is not more than one-fourth
of the distance from the bead to the shoulder
2 Goodyear’s petition, which was filed under 49
CFR part 556, requests an agency decision to
exempt Goodyear as a replacement equipment
manufacturer from the notification and recall
responsibilities of 49 CFR part 573 for the 38,991
tires that were delivered to its customers in the
United States. However, the agency cannot relieve
Goodyear distributors of the prohibitions on the
sale, offer for sale, or introduction or delivery for
introduction into interstate commerce of the
noncompliant tires under their control after
Goodyear recognized that the subject
noncompliance existed. Those tires must be brought
into conformance, exported, or destroyed. In
addition, any of the affected tires that Goodyear has
not delivered to its customers must be brought into
compliance, exported or destroyed.
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22:37 Dec 27, 2010
Jkt 223001
of the tire. If the maximum section width
falls within that area, the markings shall
appear between the bead and a point one-half
the distance from the bead to the shoulder of
the tire, on at least one sidewall. The
markings shall be in letters and numerals not
less than 2 mm (0.078 inch) high and raised
above or sunk below the tire surface not less
than 0.4 mm (0.015 inch), except that the
marking depth shall be not less than 0.25mm
(0.010 inch) in the case of motorcycle tires.
The tire identification and the DOT symbol
labeling shall comply with part 574 of this
chapter. Markings may appear on only one
sidewall and the entire sidewall area may be
used in the case of motorcycle tires and
recreational, boat, baggage, and special trailer
tires. . .
(f) The actual number of plies and the
composition of the ply cord material in the
sidewall and, if different, in the tread area;
Goodyear explains that the
noncompliance is that, due to a mold
labeling error, the sidewall marking on
the reference side of the tires incorrectly
identifies the number of plies as ‘‘Tread
5 Plies Steel’’ when in fact it should be
identified as ‘‘Tread 4 Plies Steel’’ on the
sidewall of the tires as required by
paragraph S6.5(f) of FMVSS No. 119.
Goodyear also explains that while the
non-compliant tires are mislabeled, all
of the tires included in this petition
meet or exceed the performance
requirements of FMVSS No. 119.
Goodyear argues that this
noncompliance is inconsequential to
motor vehicle safety because the
noncompliant sidewall marking does
not create an unsafe condition and all
other labeling requirements have been
met.
Goodyear also points out that NHTSA
has previously granted similar petitions
for non-compliances in sidewall
marking.
Goodyear additionally states that it
has corrected the affected tire molds and
all future production will have the
correct material shown on the sidewall.
In summation, Goodyear believes that
the described noncompliance of its tires
to meet the requirements of FMVSS No.
119 is inconsequential to motor vehicle
safety, and that its petition, to exempt
from providing recall notification of
noncompliance as required by 49 U.S.C.
30118 and remedying the recall
noncompliance as required by 49 U.S.C.
30120, and should be granted.
NHTSA notes that the statutory
provisions (49 U.S.C. 30118(d) and
30120(h)) that permit manufacturers to
file petitions for a determination of
inconsequentiality allow NHTSA to
exempt manufacturers only from the
duties found in sections 30118 and
30120, respectively, to notify owners,
purchasers, and dealers of a defect or
noncompliance and to remedy the
defect or noncompliance.
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81713
Interested persons are invited to
submit written data, views, and
arguments on this petition. Comments
must refer to the docket and notice
number cited at the beginning of this
notice and be submitted by any of the
following methods:
a. By mail addressed to: U.S.
Department of Transportation, Docket
Operations, M–30, West Building
Ground Floor, Room W12–140, 1200
New Jersey Avenue, SE., Washington,
DC 20590.
b. By hand delivery to U.S.
Department of Transportation, Docket
Operations, M–30, West Building
Ground Floor, Room W12–140, 1200
New Jersey Avenue, SE., Washington,
DC 20590. The Docket Section is open
on weekdays from 10 am to 5 pm except
Federal Holidays.
c. Electronically: By logging onto the
Federal Docket Management System
(FDMS) Web site at https://
www.regulations.gov/. Follow the online
instructions for submitting comments.
Comments may also be faxed to 1–202–
493–2251.
Comments must be written in the
English language, and be no greater than
15 pages in length, although there is no
limit to the length of necessary
attachments to the comments. If
comments are submitted in hard copy
form, please ensure that two copies are
provided. If you wish to receive
confirmation that your comments were
received, please enclose a stamped, selfaddressed postcard with the comments.
Note that all comments received will be
posted without change to https://
www.regulations.gov, including any
personal information provided.
Documents submitted to a docket may
be viewed by anyone at the address and
times given above. The documents may
also be viewed on the Internet at
https://www.regulations.gov by following
the online instructions for accessing the
dockets. DOT’s complete Privacy Act
Statement is available for review in the
Federal Register published on April 11,
2000 (65 FR 19477–78).
The petition, supporting materials,
and all comments received before the
close of business on the closing date
indicated below will be filed and will be
considered. All comments and
supporting materials received after the
closing date will also be filed and will
be considered to the extent possible.
When the petition is granted or denied,
notice of the decision will be published
in the Federal Register pursuant to the
authority indicated below.
Comment closing date: January 27,
2011.
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81714
Federal Register / Vol. 75, No. 248 / Tuesday, December 28, 2010 / Notices
Authority: 49 U.S.C. 30118, 30120:
delegations of authority at CFR 1.50 and
501.8.
Issued on: December 20, 2010.
Claude H. Harris,
Acting Associate Administrator for
Enforcement.
[FR Doc. 2010–32558 Filed 12–27–10; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
December 21, 2010.
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. A copy of
the submission may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding
these information collections 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 January 27, 2011
to be assured of consideration.
emcdonald on DSK2BSOYB1PROD with NOTICES
Internal Revenue Service (IRS)
OMB Number: 1545–1148.
Type of Review: Extension without
change to a currently approved
collection.
Title: EE–113–90 (TD 8324) Final and
Temporary regulations Employee
Business Expenses-Reporting and
Withholding on Employee Business
Expense Reimbursements and
Allowances.
Abstract: These temporary and final
regulations provide rules concerning the
taxation of, and reporting and
withholding on, employee business
expense reimbursements and other
expense allowance arrangements.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
709,728 hours.
OMB Number: 1545–1746.
Type of Review: Extension without
change to a currently approved
collection.
Title: Form 13094—Recommendation
for Juvenile Employment with the
Internal Revenue Service.
Form: 13094.
Abstract: The data collected on the
form provides the Internal Revenue
VerDate Mar<15>2010
22:37 Dec 27, 2010
Jkt 223001
Service with a consistent method for
making suitability determination on
juveniles for employment within the
Service.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 208
hours.
OMB Number: 1545–1352.
Type of Review: Extension without
change to a currently approved
collection.
Title: PS–276–76 (Final) Treatment of
Gain From Disposition of Certain
Natural Resource Recapture Property.
Abstract: This regulation prescribes
rules for determining the tax treatment
of gain from the disposition of natural
resource recapture property in
accordance with Internal Revenue Code
section 1254. Gain is treated as ordinary
income in an amount equal to the
intangible drilling and development
costs and depletion deductions taken
with respect to the property. The
information that taxpayers are required
to retain will be used by the IRS to
determine whether a taxpayer has
properly characterized gain on the
disposition of section 1254 property.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 2,000
hours.
OMB Number: 1545–2038.
Type of Review: Extension without
change to a currently approved
collection.
Title: TD F–90–22.1, Report of Foreign
Bank and Financial Accounts.
Form: TD F 90–22.1.
Abstract: This information is
collected because of its high degree of
usefulness in criminal, tax, or regulatory
investigations or procedures or in the
conduct of intelligence or counter
intelligence activities, including
analysis, to protect against international
terrorism. Respondents include all
United States persons who have a
financial interest in or signature or other
authority over foreign financial accounts
with an aggregate value of over $10,000.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 93,921
hours.
OMB Number: 1545–2181.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–120399–10—Affordable
Care Act Notice of Patient Protections.
Abstract: This document contains
interim final regulations implementing
the rules for group health plans and
health insurance coverage in the group
and individual markets under
PO 00000
Frm 00155
Fmt 4703
Sfmt 4703
provisions of the Affordable Care Act
regarding preexisting condition
exclusions, lifetime and annual dollar
limits on benefits, rescissions,
prohibition on discrimination in favor
of highly compensated individuals, and
patient protections.
Respondents: Private sector:
Businesses or other for-profits, Not-forprofit institutions.
Estimated Total Burden Hours: 33,000
hours.
OMB Number: 1545–2177.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–112841–10—Indoor
Tanning Services; Cosmetic Services;
Excise Tax.
Abstract: This document contains
final and temporary regulations that
provide guidance on the indoor tanning
services excise tax imposed by the
Patient Protection and Affordable Care
Act of 2010. These final and temporary
regulations affect persons that use,
provide, or pay for indoor tanning
services. The text of the temporary
regulations also serves as the text of the
proposed regulations (REG–112841–10)
set forth in the notice of proposed
rulemaking on this subject.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 10,000
hours.
OMB Number: 1545–2180.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–120399–10—Affordable
Care Act Notice of Rescission.
Abstract: This document contains
interim final regulations implementing
the rules for group health plans and
health insurance coverage in the group
and individual markets under
provisions of the Affordable Care Act
regarding preexisting condition
exclusions, lifetime and annual dollar
limits on benefits, rescissions,
prohibition on discrimination in favor
of highly compensated individuals, and
patient protections.
Respondents: Private sector:
Businesses or other for-profits, Not-forprofit institutions.
Estimated Total Burden Hours: 25
hours.
OMB Number: 1545–1304.
Type of Review: Extension without
change to a currently approved
collection.
Title: INTL–941–86; INTL–656–87;
and INTL–704–87 (NPRM) Treatment of
Shareholders of Certain Passive Foreign
Investment Companies.
Abstract: The reporting requirements
affect U.S. persons that are direct and
E:\FR\FM\28DEN1.SGM
28DEN1
emcdonald on DSK2BSOYB1PROD with NOTICES
Federal Register / Vol. 75, No. 248 / Tuesday, December 28, 2010 / Notices
indirect shareholders of passive foreign
investment companies (PFICs). The IRS
uses Form 8621 to identify PFICs, U.S.
persons that are shareholders, and
transactions subject to PFIC taxation
and verify income inclusions, excess
distributions and deferred tax amounts.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 2,500
hours.
OMB Number: 1545–1102.
Type of Review: Extension without
change to a currently approved
collection.
Title: PS–19–92 (TD 9420–Final)
Carryover Allocations and Other Rules
Relating to the Low-Income Housing
Credit.
Abstract: This document contains
final regulations that amend the utility
allowances regulations concerning the
low-income housing tax credit. The
final regulations update the utility
allowance regulations to provide new
options for estimating tenant utility
costs. The final regulations affect
owners of low-income housing projects
who claim the credit, the tenants in
those low-income housing projects, and
the State and local housing credit
agencies that administer the credit.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 4,008
hours.
OMB Number: 1545–1615.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–118926–97 (T.D. 8817
Final) Notice of Certain Transfers to
Foreign Partnerships and Foreign
Corporations.
Abstract: Section 6038B requires U.S.
persons to provide certain information
when they transfer certain property to a
foreign partnership or foreign
corporation. This regulation provides
reporting rules to identify United States
persons who contribute property to
foreign partnerships and to ensure the
correct reporting of items with respect
to those partnerships.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1545–1345.
Type of Review: Extension without
change to a currently approved
collection.
Title: CO–99–91 (Final) Limitations
on Corporate Net Operating Loss.
Abstract: This regulation modifies the
application of segregation rules under
section 382 in the case of certain
issuances of stock by a loss corporation.
VerDate Mar<15>2010
22:37 Dec 27, 2010
Jkt 223001
This regulation provides that the
segregation rules do not apply to small
issuances of stock, as defined, and apply
only in part to certain other issuances of
stock for cash.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1
hour.
OMB Number: 1545–2179.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–120399–10—Patient
Protection and Affordable Care Act
Enrollment Opportunity Notice Relating
to Lifetime Limits.
Abstract: This document contains
interim final regulations implementing
the rules for group health plans and
health insurance coverage in the group
and individual markets under
provisions of the Affordable Care Act
regarding preexisting condition
exclusions, lifetime and annual dollar
limits on benefits, rescissions,
prohibition on discrimination in favor
of highly compensated individuals, and
patient protections.
Respondents: Private sector:
Businesses or other for-profits, Not-forprofit institutions.
Estimated Total Burden Hours: 1,300
hours.
OMB Number: 1545–1905.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–128767–04 (Final), (TD
9289) Treatment of Disregarded Entities
Under Section 752.
Abstract: Generally, the final
regulations recognize that only the
assets of a disregarded entity that limits
its member’s liability are available to
satisfy creditors’ claims under local law.
The proposed regulations provide rules
under section 752 for taking into
account the net value of a disregarded
entity owned by a partner or related
person for purposes of allocating,
partnership liabilities.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 3,000
hours.
OMB Number: 1545–2178.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–118412–10—Interim Final
Rules for Group Health Plans and
Health Insurance Coverage Relating to
Status as a Grandfathered Health Plan
under the Patient Protection and
Affordable Care Act (TD XXXX).
Abstract: This document contains
interim final regulations implementing
PO 00000
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81715
the rules for group health plans and
health insurance coverage in the group
and individual markets under
provisions of the Patient Protection and
Affordable Care Act regarding status as
a grandfathered health plan.
Respondents: Private sector:
Businesses or other for-profits, Not-forprofit institutions.
Estimated Total Burden Hours:
323,000 hours.
Bureau Clearance Officer: Allan
Hopkins, Internal Revenue Service,
1111 Constitution Avenue, NW.,
Washington, DC 20224; (202) 622–6665.
OMB Reviewer: Shagufta Ahmed,
Office of Management and Budget, New
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010–32618 Filed 12–27–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Additional Designation of Entities
Pursuant to Executive Order 13382
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:
The Treasury Department’s
Office of Foreign Assets Control
(‘‘OFAC’’) is publishing the names of 10
newly-designated entities and 5 newlydesignated individuals whose property
and interests in property are blocked
pursuant to Executive Order 13382 of
June 28, 2005, ‘‘Blocking Property of
Weapons of Mass Destruction
Proliferators and Their Supporters.’’
DATES: The designation by the Director
of OFAC of the 10 entities and 5
individuals identified in this notice
pursuant to Executive Order 13382 is
effective on November 30, 2010.
FOR FURTHER INFORMATION CONTACT:
Assistant Director, Compliance
Outreach & Implementation, Office of
Foreign Assets Control, Department of
the Treasury, Washington, DC 20220,
tel.: 202/622–2490.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Electronic and Facsimile Availability
This document and additional
information concerning OFAC are
available from OFAC’s Web site (https://
www.treas.gov/offices/enforcement/
ofac) or via facsimile through a 24-hour
fax-on demand service, tel.: (202) 622–
0077.
E:\FR\FM\28DEN1.SGM
28DEN1
]]>Agencies
[Federal Register Volume 75, Number 248 (Tuesday, December 28, 2010)]
[Notices]
[Pages 81713-81715]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-32618]
=======================================================================
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
December 21, 2010.
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. A copy of the submission
may be obtained by calling the Treasury Bureau Clearance Officer
listed. Comments regarding these information collections 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 January 27,
2011 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1148.
Type of Review: Extension without change to a currently approved
collection.
[[Page 81714]]
Title: EE-113-90 (TD 8324) Final and Temporary regulations Employee
Business Expenses-Reporting and Withholding on Employee Business
Expense Reimbursements and Allowances.
Abstract: These temporary and final regulations provide rules
concerning the taxation of, and reporting and withholding on, employee
business expense reimbursements and other expense allowance
arrangements.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 709,728 hours.
OMB Number: 1545-1746.
Type of Review: Extension without change to a currently approved
collection.
Title: Form 13094--Recommendation for Juvenile Employment with the
Internal Revenue Service.
Form: 13094.
Abstract: The data collected on the form provides the Internal
Revenue Service with a consistent method for making suitability
determination on juveniles for employment within the Service.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 208 hours.
OMB Number: 1545-1352.
Type of Review: Extension without change to a currently approved
collection.
Title: PS-276-76 (Final) Treatment of Gain From Disposition of
Certain Natural Resource Recapture Property.
Abstract: This regulation prescribes rules for determining the tax
treatment of gain from the disposition of natural resource recapture
property in accordance with Internal Revenue Code section 1254. Gain is
treated as ordinary income in an amount equal to the intangible
drilling and development costs and depletion deductions taken with
respect to the property. The information that taxpayers are required to
retain will be used by the IRS to determine whether a taxpayer has
properly characterized gain on the disposition of section 1254
property.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 2,000 hours.
OMB Number: 1545-2038.
Type of Review: Extension without change to a currently approved
collection.
Title: TD F-90-22.1, Report of Foreign Bank and Financial Accounts.
Form: TD F 90-22.1.
Abstract: This information is collected because of its high degree
of usefulness in criminal, tax, or regulatory investigations or
procedures or in the conduct of intelligence or counter intelligence
activities, including analysis, to protect against international
terrorism. Respondents include all United States persons who have a
financial interest in or signature or other authority over foreign
financial accounts with an aggregate value of over $10,000.
Respondents: Individuals or Households.
Estimated Total Burden Hours: 93,921 hours.
OMB Number: 1545-2181.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-120399-10--Affordable Care Act Notice of Patient
Protections.
Abstract: This document contains interim final regulations
implementing the rules for group health plans and health insurance
coverage in the group and individual markets under provisions of the
Affordable Care Act regarding preexisting condition exclusions,
lifetime and annual dollar limits on benefits, rescissions, prohibition
on discrimination in favor of highly compensated individuals, and
patient protections.
Respondents: Private sector: Businesses or other for-profits, Not-
for-profit institutions.
Estimated Total Burden Hours: 33,000 hours.
OMB Number: 1545-2177.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-112841-10--Indoor Tanning Services; Cosmetic Services;
Excise Tax.
Abstract: This document contains final and temporary regulations
that provide guidance on the indoor tanning services excise tax imposed
by the Patient Protection and Affordable Care Act of 2010. These final
and temporary regulations affect persons that use, provide, or pay for
indoor tanning services. The text of the temporary regulations also
serves as the text of the proposed regulations (REG-112841-10) set
forth in the notice of proposed rulemaking on this subject.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 10,000 hours.
OMB Number: 1545-2180.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-120399-10--Affordable Care Act Notice of Rescission.
Abstract: This document contains interim final regulations
implementing the rules for group health plans and health insurance
coverage in the group and individual markets under provisions of the
Affordable Care Act regarding preexisting condition exclusions,
lifetime and annual dollar limits on benefits, rescissions, prohibition
on discrimination in favor of highly compensated individuals, and
patient protections.
Respondents: Private sector: Businesses or other for-profits, Not-
for-profit institutions.
Estimated Total Burden Hours: 25 hours.
OMB Number: 1545-1304.
Type of Review: Extension without change to a currently approved
collection.
Title: INTL-941-86; INTL-656-87; and INTL-704-87 (NPRM) Treatment
of Shareholders of Certain Passive Foreign Investment Companies.
Abstract: The reporting requirements affect U.S. persons that are
direct and indirect shareholders of passive foreign investment
companies (PFICs). The IRS uses Form 8621 to identify PFICs, U.S.
persons that are shareholders, and transactions subject to PFIC
taxation and verify income inclusions, excess distributions and
deferred tax amounts.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 2,500 hours.
OMB Number: 1545-1102.
Type of Review: Extension without change to a currently approved
collection.
Title: PS-19-92 (TD 9420-Final) Carryover Allocations and Other
Rules Relating to the Low-Income Housing Credit.
Abstract: This document contains final regulations that amend the
utility allowances regulations concerning the low-income housing tax
credit. The final regulations update the utility allowance regulations
to provide new options for estimating tenant utility costs. The final
regulations affect owners of low-income housing projects who claim the
credit, the tenants in those low-income housing projects, and the State
and local housing credit agencies that administer the credit.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 4,008 hours.
OMB Number: 1545-1615.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-118926-97 (T.D. 8817 Final) Notice of Certain Transfers
to Foreign Partnerships and Foreign Corporations.
[[Page 81715]]
Abstract: Section 6038B requires U.S. persons to provide certain
information when they transfer certain property to a foreign
partnership or foreign corporation. This regulation provides reporting
rules to identify United States persons who contribute property to
foreign partnerships and to ensure the correct reporting of items with
respect to those partnerships.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1 hour.
OMB Number: 1545-1345.
Type of Review: Extension without change to a currently approved
collection.
Title: CO-99-91 (Final) Limitations on Corporate Net Operating
Loss.
Abstract: This regulation modifies the application of segregation
rules under section 382 in the case of certain issuances of stock by a
loss corporation. This regulation provides that the segregation rules
do not apply to small issuances of stock, as defined, and apply only in
part to certain other issuances of stock for cash.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 1 hour.
OMB Number: 1545-2179.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-120399-10--Patient Protection and Affordable Care Act
Enrollment Opportunity Notice Relating to Lifetime Limits.
Abstract: This document contains interim final regulations
implementing the rules for group health plans and health insurance
coverage in the group and individual markets under provisions of the
Affordable Care Act regarding preexisting condition exclusions,
lifetime and annual dollar limits on benefits, rescissions, prohibition
on discrimination in favor of highly compensated individuals, and
patient protections.
Respondents: Private sector: Businesses or other for-profits, Not-
for-profit institutions.
Estimated Total Burden Hours: 1,300 hours.
OMB Number: 1545-1905.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-128767-04 (Final), (TD 9289) Treatment of Disregarded
Entities Under Section 752.
Abstract: Generally, the final regulations recognize that only the
assets of a disregarded entity that limits its member's liability are
available to satisfy creditors' claims under local law. The proposed
regulations provide rules under section 752 for taking into account the
net value of a disregarded entity owned by a partner or related person
for purposes of allocating, partnership liabilities.
Respondents: Private sector: Businesses or other for-profits.
Estimated Total Burden Hours: 3,000 hours.
OMB Number: 1545-2178.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-118412-10--Interim Final Rules for Group Health Plans
and Health Insurance Coverage Relating to Status as a Grandfathered
Health Plan under the Patient Protection and Affordable Care Act (TD
XXXX).
Abstract: This document contains interim final regulations
implementing the rules for group health plans and health insurance
coverage in the group and individual markets under provisions of the
Patient Protection and Affordable Care Act regarding status as a
grandfathered health plan.
Respondents: Private sector: Businesses or other for-profits, Not-
for-profit institutions.
Estimated Total Burden Hours: 323,000 hours.
Bureau Clearance Officer: Allan Hopkins, Internal Revenue Service,
1111 Constitution Avenue, NW., Washington, DC 20224; (202) 622-6665.
OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010-32618 Filed 12-27-10; 8:45 am]
BILLING CODE 4830-01-P
