[Federal Register Volume 65, Number 6 (Monday, January 10, 2000)]
[Notices]
[Pages 1426-1427]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-510]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
January 4, 2000.
The Department of Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13. 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
2110, 1425 New York Avenue, NW., Washington, DC 20220.
DATES: Written comments should be received on or before February 9,
2000 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-0430.
Form Number: IRS Form 4810.
Type of Review: Extension.
Title: Request for Prompt Assessment Under Internal Revenue Code
Section 6501(d).
Description: Form 4810 is used to request a prompt assessment under
Internal Revenue Code (IRC) Section 6501(d). IRS uses this form to
locate the return to expedite processing of the taxpayer's request.
Respondents: Business or other for-profit, Individuals or
households, Farms, Federal Government.
Estimated Number of Respondents: 4,000.
Estimated Burden Hours Per Respondent: 30 minutes.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 2,000 hours.
OMB Number: 1545-0916.
Regulation Project Number: EE-96-85 NPRM and EE-63-84 Temporary.
Type of Review: Extension.
Title: Effective Dates and Other Issues Arising Under the Employee
Benefit Provisions of the Tax Reform Act of 1984.
Description: These temporary regulations provide rules relating to
[[Page 1427]]
effective dates and other issues arising under sections 91, 223 and
511-561 of the Tax Reform Act of 1984.
Respondents: Business or other for-profit, Individuals or
households, Not-for-profit institutions.
Estimated Number of Respondents: 12,800.
Estimated Burden Hours Per Respondent: 31 minutes.
Frequency of Response: On occasion.
Estimated Total Reporting Burden: 6,500 hours.
OMB Number: 1545-1041.
Regulation Project Number: PS-102-86 Final.
Type of Review: Extension.
Title: Cooperative Housing Corporations.
Description: This regulation provides an elective alternative to
the proportionate share rule for allocating interest and taxes to the
tenant-stockholders of cooperative housing corporations.
Respondents: Business or other for-profit, Individuals or
households.
Estimated Number of Respondents: 2,500.
Estimated Burden Hours Per Respondent: 15 minutes.
Frequency of Response: Other (one-time election).
Estimated Total Reporting Burden: 625 hours.
OMB Number: 1545-1049.
Regulation Project Number: IA-7-88 Final.
Type of Review: Extension.
Title: Excise Tax Relating to Gain or Other Income Realized by Any
person on Receipt of Greenmail.
Description: The final regulations provide rules relating to the
manner and method of reporting and paying the nondeductible 50 percent
excise imposed by section 5881 of the Internal Revenue Code with
respect to the receipt of greenmail.
Respondents: Business or other for-profit, Individuals or
households.
Estimated Number of Respondents/Recordkeepers: 4.
Estimated Burden Hours Per Respondent/Recordkeeper: 30 minutes.
Frequency of Response: On occasion.
Estimated Total Reporting/Recordkeeping Burden: 2 hours.
OMB Number: 1545-1353.
Regulation Project Number: FI-189-84 Final.
Type of Review: Extension.
Title: Debt Instruments With Original Discount; Imputed Interest on
Deferred Payment Sales or Exchanges of Property.
Description: The regulations provide definitions, reporting
requirements, elections, and general rules relating to the tax
treatment of debt instruments with original issue discount and the
imputation of, and accounting for, interest on certain sales or
exchanges or property.
Respondents: Business or other for-profit, Individuals or
households, Farms, State, Local or Tribal Government.
Estimated Number of Respondents: 525,000.
Estimated Burden Hours Per Respondent: 21 minutes.
Frequency of Response: Other (per issuance of debt instrument with
original issue discount).
Estimated Total Reporting Burden: 185,500 hours.
OMB Number: 1545-1529.
Type of Review: Extension.
Title: Tip Reporting Alternative Commitment (Hairstyling Industry).
Description: Information is required by the Internal Revenue
Service in its compliance efforts to assist employers and their
employees in understanding and complying with section 6053(a), which
requires employees to report all their tips monthly to their employers.
Respondents: Business or other for-profit.
Estimated Number of Respondents/Recordkeepers: 3,200.
Estimated Burden Hours Per Respondent/Recordkeeper: 15 hours.
Frequency of Response: On occasion.
Estimated Total Reporting/Recordkeeping Burden: 47,733 hours.
Clearance Officer: Garrick Shear, Internal Revenue Service, Room
5244, 1111 Constitution Avenue, NW, Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt, (202) 395-7860, Office of
Management and Budget, Room 10202, New Executive Office Building,
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 00-510 Filed 1-7-00; 8:45 am].
BILLING CODE 4830-01-P.
