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 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                           ( print page 2753)                        an election to apply the provisions of the regulations retroactively. It is required by the Internal Revenue Service to assure that the proper amount of carryover attributes are used by a loss corporation following specified types of ownership changes.                

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

*Estimated Total Burden Hours:*                     813 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.                

Dawn D. Wolfgang,

Treasury PRA Clearance Officer.

[FR Doc. 2011-813 Filed 1-13-11; 8:45 am]

BILLING CODE 4830-01-P