Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

# DATES:

Written comments should be received on or before March 21, 2011 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-1201.                

*Type of Review:*                     Revision to a currently approved collection.                

*Title:*                     TD 8455—Election to Expense Certain Depreciable Business Assets.                

*Abstract:*                     The regulations provide rules on the election described in section 179(b)(4); the apportionment of the dollar limitation among component members of a controlled group; the proper order for deducting the carryover of disallowed deduction; and the maintenance of information which permits the specific identification of each piece of section 179 property and reflects how and from whom such property was acquired and when such property was placed in service. The recordkeeping and reporting is necessary to monitor compliance with the section 179 rules.                

*Respondents:*                     Private sector: Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     15,000 hours.                

*OMB Number:*                     1545-1362.                

*Type of Review:*                     Revision of a currently approved collection.                

*Title:*                     Renewable Electricity, Refined Coal, and Indian Coal Production Credit.                

*Form:*                     8835.                

*Abstract:*                     Filers claiming the general business credit for electricity produced from certain renewable resources under code sections 38 and 45 must file Form 8835.                

*Respondents:*                     Private sector: Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     1,045 hours.                

*OMB Number:*                     1545-1897.                

*Type of Review:*                     Extension without change of a currently approved collection.                

*Title:*                     REG-120616-03; TD 9145—Entry of Taxable Fuel (Final and Temporary); TD 9346—Entry of Taxable Fuel (Final Regulations and Removal of Temporary Regulations).                

*Abstract:*                     The regulation imposes joint and several liabilities on the importer of record for the tax imposed on the entry of taxable fuel into the U.S.                

*Respondents:*                     Private sector: Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     281 hours.                

*Bureau Clearance Officer:*                     Yvette Lawrence, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224; (202) 927-4374                

*OMB Reviewer:*                     Shagufta Ahmed, Office of Management and Budget, New                           ( print page 9636)                        Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-7873.                

Dawn D. Wolfgang,

Treasury PRA Clearance Officer.

[FR Doc. 2011-3752 Filed 2-17-11; 8:45 am]

BILLING CODE 4830-01-P