Submission for OMB Review; Comment Request, 2751-2752 [2011-810]
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Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Notices
parties may address pre-Staggers
practice, Staggers’ effect on this issue,
and whether there are statutory
constraints on the Board’s ability to
change policy at this time. The Board is
also interested in how the definition of
‘‘terminal facility’’ evolved over time.
4. 49 U.S.C. 11102(c) (reciprocal
switching agreements). Parties are
invited to discuss, separately from the
terminal facilities access provision, how
to construe this provision in light of
current transportation market
conditions. Again, parties may address
pre-Staggers practice, Staggers’ effect on
this issue, and whether there are
statutory constraints on the Board’s
ability to change policy at this time. In
particular, parties should address
whether the broad ‘‘practicable and in
the public interest’’ standard in the
statute should be constrained by the
provision permitting relief ‘‘where
* * * necessary to provide competitive
rail service.’’ Finally, parties may
discuss the distance limitations, if any,
associated with this provision.
5. Bottleneck Rates. Parties are invited
to discuss whether the Board could and
should change its precedent finding
only narrow authority to compel a
railroad to quote a separately
challengeable rate for a portion of a
movement. Parties are also asked to
comment on how the Great Northern
Railway decision—holding that the
reasonableness of a through rate
established by carriers is only relevant
to the shipper as to the total rate
charged, and thus should be evaluated
from origin to destination rather than on
a segment-by-segment basis—can
reasonably be applied in today’s
transportation world. In particular, we
want to explore how the agency would
evaluate the reasonableness of the more
elaborate through rates used in today’s
global transportation industry
including, for example, a local truck
movement at origin, a transload to rail
for shipment to a port, an international
water movement, and finally a foreign
rail or truck movement to destination. In
such an example, do Great Northern
Railway and other precedent require the
agency to evaluate the reasonableness of
the rates exclusively from origin to
destination? If so, how could the agency
evaluate the entire through rate when a
portion of that rate includes
transportation outside the Board’s
jurisdiction? Or does the agency have
the discretion to permit the shipper to
challenge just the rail carrier’s division
of the international through rate? Does
the agency have discretion in other
purely domestic settings? Participants
may also address the role that short
lines play in through rates, and whether
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the reasoning in Great Northern Railway
encompasses ‘‘bottleneck’’ situations and
a more highly concentrated rail
industry. Should freight rail customers
be allowed to determine intermediate
origin and destination points that would
enable a competing carrier or mode to
serve the shipper’s final destination?
6. Access Pricing. If the Board were to
modify its competitive access rules, it
would also need to address the access
price. The Board seeks comments on
what tools it can and should consider
using (within statutory and
constitutional limits) in evaluating how
the carriers can assess terminal access
prices, reciprocal switch fees, or
segment rates, such as Constrained
Market Pricing principles, or an
alternative set of principles, such as
cost-based pricing principles or Efficient
Component Pricing. What role, if any,
should a carrier’s current financial
standing and future prospects bear in
this determination? 8
7. Impact. Finally, we invite
comments from all interested parties on
the positive and negative impact any
proposed change would have on the
railroad industry, the shipper
community, and the economy as a
whole. The introduction of greater railto-rail competition could improve
service and lower rates for captive
shippers. But a loss of revenue could
lead to less capital investment,
constraining capacity and deteriorating
service for future traffic. Any party
advocating a change should address
these impacts.
In addition to the guidance provided
above, parties are welcome to offer their
comments on any other aspect of our
competitive access rules. Parties are also
invited to comment on the specific
questions in our prior order on this
similar subject. Policy Alts. to Increase
Competition in the R.R. Indus., EP 688
(STB served Apr. 14, 2009). Board
Releases and Live Video Streaming
Available Via the Internet: Decisions
and notices of the Board, including this
notice, are available on the Board’s Web
site at https://www.stb.dot.gov. This
hearing will be available on the Board’s
Web site by live video streaming. To
access the hearing, click on the ‘‘Live
Video’’ link under ‘‘Information Center’’
at the left side of the home page
beginning at 9 a.m. on May 3, 2011.
This action will not significantly
affect either the quality of the human
8A
basis for the Board’s historic pricing policy
under Staggers and ICCTA was to permit demandbased differential pricing and allow captive
shippers to bear a greater share of the carriers’ fixed
and common costs to help the railroads achieve
revenue adequacy.
PO 00000
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2751
environment or the conservation of
energy resources.
It is ordered:
1. A public hearing in this proceeding
will be held on Tuesday, May 3, 2011,
at 9:30 a.m., in the Surface
Transportation Board Hearing Room, at
395 E Street, SW., Washington, DC, as
described above.
2. Initial comments are due on
February 18, 2011.
3. Reply comments are due on March
18, 2011.
4. By April 4, 2011, parties wishing to
speak at the hearing shall file with the
Board a notice of intent to participate
identifying the party, the proposed
speaker, and the time requested. With
the notice of intent, the party shall
provide written testimony on the issues
it will address at the hearing. Written
submissions by interested persons who
do not wish to appear at the hearing are
also due by April 4, 2011.
5. This decision is effective on the
date of service.
Decided: January 11, 2011.
By the Board, Rachel D. Campbell,
Director, Office of Proceedings.
Andrea Pope-Matheson,
Clearance Clerk.
[FR Doc. 2011–774 Filed 1–13–11; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
January 10, 2011.
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 February 14, 2011
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–1623.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–246256–96 (Final) Excise
Taxes on Excess Benefit Transactions
E:\FR\FM\14JAN1.SGM
14JAN1
mstockstill on DSKH9S0YB1PROD with NOTICES
2752
Federal Register / Vol. 76, No. 10 / Friday, January 14, 2011 / Notices
Abstract: The rule affects
organizations described in Internal
Revenue Code section 501(c)(3) and (4)
applicable tax-exempt organizations).
The collection of information entails
obtaining and relying on appropriate
comparability data and documenting the
basis of an organization’s determination
that compensation is reasonable, or a
property transfer (or transfer of the right
to use property) is at fair market value.
These actions comprise two of the
requirements specified in the legislative
history for obtaining the rebuttable
presumption of reasonableness.
Respondents: Private Sector: Not-forprofit institutions.
Estimated Total Burden Hours:
910,083 hours.
OMB Number: 1545–2182.
Type of Review: Extension without
change to a currently approved
collection.
Title: REG–125592–10, Affordable
Care Act Internal Claims and Appeals
and External review Disclosures.
Abstract: Section 2719 of the Public
Health Service Act, incorporated into
Code section 9815 by section 1563(f) of
the Patient Protection and Affordable
Care Act, Public Law 111–148, requires
group health plans and issuers of group
health insurance coverage, in
connection with internal appeals of
claims denials, to provide claimants free
of charge with any evidence relied upon
in deciding the appeal that was not
relied on in making the initial denial of
the claim. This is a third party
disclosure requirement. Individuals
appealing a denial of a claim should be
able to respond to any new evidence the
plan or issuer relies on in the appeal,
and this disclosure requirement is
essential so that the claimant knows of
the new evidence.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 150
hours.
OMB Number: 1545–1010.
Type of Review: Extension without
change to a currently approved
collection.
Title: U.S. Income Tax Return for
Regulated Investment Companies.
Form: 1120–RIC.
Abstract: Form 1120–RIC is filed by a
domestic corporation electing to be
taxed as a RIC in order to report its
income and deductions and to compute
its tax liability. IRC uses Form 1120–RIC
to determine whether the RIC has
correctly reported its income,
deductions, and tax liability.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
369,021 hours.
VerDate Mar<15>2010
17:03 Jan 13, 2011
Jkt 223001
OMB Number: 1545–1186.
Type of Review: Extension without
change to a currently approved
collection.
Title: Form 8825—Rental Real Estate
Income and Expense of a Partnership or
an S Corporation.
Form: 8825.
Abstract: Form 8825 is used to verify
that partnerships and S corporations
have correctly reported their income
and expenses from rental real estate
property. The form is filed with either
Form 1065 or Form 1120S.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
6,288,600 hours.
OMB Number: 1545–0971.
Type of Review: Extension without
change to a currently approved
collection.
Title: Estimated Income Tax for
Estates and Trusts.
Form: 1041–ES, 1041–ES (PR).
Abstract: Internal Revenue Code
section 6654(1) imposes a penalty on
trusts, and in certain circumstances, a
decedent’s estate, for underpayment of
estimated tax. Form 1041–ES is used by
the fiduciary to make the estimated tax
payments. For ‘‘first-time’’ filers, the
form is available in an Over The
Counter (OTC) version at IRS offices.
For previous filers, the form is sent to
them by the IRS with preprinted
vouchers in the Optical Character
Resolution (OCR) version.
Respondents: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
3,161,236 hours.
OMB Number: 1545–0056.
Type of Review: Extension without
change to a currently approved
collection.
Title: Form 1023, Application for
Recognition of Exemption Under
Section 501(c)(3) of the Internal
Revenue Code.
Abstract: Form 1023 is filed by
applicants seeking Federal income tax
exemption as organization described in
section 501(c)(3). IRS uses the
information to determine if the
applicant is exempt and whether the
applicant is a private foundation.
Form: 1023.
Respondents: Private Sector: Not-forprofit institutions.
Estimated Total Burden Hours:
3,138,550 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
PO 00000
Frm 00108
Fmt 4703
Sfmt 4703
Executive Office Building, Room 10235,
Washington, DC 20503; (202) 395–7873
Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2011–810 Filed 1–13–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
January 10, 2010.
The Department of the Treasury will
submit the following public information
collection requirements 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 February 14, 2011
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–1292.
Type of Review: Extension without
change to a currently approved
collection.
Title: PS–97–91 and PS–101–90 (T.D.
8448) Enhanced Oil Recovery Credit.
Abstract: This regulation provides
guidance concerning the costs subject to
the enhanced oil recovery credit, the
circumstances under which the credit is
available, and procedures for certifying
to the Internal Revenue Service that a
project meets the requirements of
section 43(c) of the Internal Revenue
Code.
Respondents: Private sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 1,460
hours.
OMB Number: 1545–1324.
Type of Review: Extension without
change of a currently approved
collection.
Title: CO–88–90 (TD 8530—Final)
Limitation on Net Operating Loss
Carryforwards and Certain Built-in
Losses Following Ownership Change;
Rule for Value of a Loss Corporation
Under the Jurisdiction of a Court in a
Title II Case.
Abstract: This information serves as
evidence of an election to apply section
382(1)(6) in lieu of section 382(1)(5) and
E:\FR\FM\14JAN1.SGM
14JAN1
]]>Agencies
[Federal Register Volume 76, Number 10 (Friday, January 14, 2011)]
[Notices]
[Pages 2751-2752]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-810]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
January 10, 2011.
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 February 14,
2011 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1623.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-246256-96 (Final) Excise Taxes on Excess Benefit
Transactions
[[Page 2752]]
Abstract: The rule affects organizations described in Internal
Revenue Code section 501(c)(3) and (4) applicable tax-exempt
organizations). The collection of information entails obtaining and
relying on appropriate comparability data and documenting the basis of
an organization's determination that compensation is reasonable, or a
property transfer (or transfer of the right to use property) is at fair
market value. These actions comprise two of the requirements specified
in the legislative history for obtaining the rebuttable presumption of
reasonableness.
Respondents: Private Sector: Not-for-profit institutions.
Estimated Total Burden Hours: 910,083 hours.
OMB Number: 1545-2182.
Type of Review: Extension without change to a currently approved
collection.
Title: REG-125592-10, Affordable Care Act Internal Claims and
Appeals and External review Disclosures.
Abstract: Section 2719 of the Public Health Service Act,
incorporated into Code section 9815 by section 1563(f) of the Patient
Protection and Affordable Care Act, Public Law 111-148, requires group
health plans and issuers of group health insurance coverage, in
connection with internal appeals of claims denials, to provide
claimants free of charge with any evidence relied upon in deciding the
appeal that was not relied on in making the initial denial of the
claim. This is a third party disclosure requirement. Individuals
appealing a denial of a claim should be able to respond to any new
evidence the plan or issuer relies on in the appeal, and this
disclosure requirement is essential so that the claimant knows of the
new evidence.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 150 hours.
OMB Number: 1545-1010.
Type of Review: Extension without change to a currently approved
collection.
Title: U.S. Income Tax Return for Regulated Investment Companies.
Form: 1120-RIC.
Abstract: Form 1120-RIC is filed by a domestic corporation electing
to be taxed as a RIC in order to report its income and deductions and
to compute its tax liability. IRC uses Form 1120-RIC to determine
whether the RIC has correctly reported its income, deductions, and tax
liability.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 369,021 hours.
OMB Number: 1545-1186.
Type of Review: Extension without change to a currently approved
collection.
Title: Form 8825--Rental Real Estate Income and Expense of a
Partnership or an S Corporation.
Form: 8825.
Abstract: Form 8825 is used to verify that partnerships and S
corporations have correctly reported their income and expenses from
rental real estate property. The form is filed with either Form 1065 or
Form 1120S.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 6,288,600 hours.
OMB Number: 1545-0971.
Type of Review: Extension without change to a currently approved
collection.
Title: Estimated Income Tax for Estates and Trusts.
Form: 1041-ES, 1041-ES (PR).
Abstract: Internal Revenue Code section 6654(1) imposes a penalty
on trusts, and in certain circumstances, a decedent's estate, for
underpayment of estimated tax. Form 1041-ES is used by the fiduciary to
make the estimated tax payments. For ``first-time'' filers, the form is
available in an Over The Counter (OTC) version at IRS offices. For
previous filers, the form is sent to them by the IRS with preprinted
vouchers in the Optical Character Resolution (OCR) version.
Respondents: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 3,161,236 hours.
OMB Number: 1545-0056.
Type of Review: Extension without change to a currently approved
collection.
Title: Form 1023, Application for Recognition of Exemption Under
Section 501(c)(3) of the Internal Revenue Code.
Abstract: Form 1023 is filed by applicants seeking Federal income
tax exemption as organization described in section 501(c)(3). IRS uses
the information to determine if the applicant is exempt and whether the
applicant is a private foundation.
Form: 1023.
Respondents: Private Sector: Not-for-profit institutions.
Estimated Total Burden Hours: 3,138,550 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. 2011-810 Filed 1-13-11; 8:45 am]
BILLING CODE 4830-01-P
