Federal Register / Vol. 76, No. 72 / Thursday, April 14, 2011 / Notices 21097 

• Hand Delivery: 1200 New Jersey 

Avenue, SE., Room W12–140, 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal Holidays. 

Communications received by May 16, 

2011 will be considered by FRA before 

final action is taken. Comments received 

after that date will be considered as far 

as practicable. 

Anyone is able to search the 

electronic form of any written 

communications and comments 

received into any of our dockets by the 

name of the individual submitting the 

comment (or signing the comment, if 

submitted on behalf of an association, 

business, labor union, etc.). You may 

review DOT’s complete Privacy Act 

Statement in the Federal Register 

published on April 11, 2000 (Volume 

65, Number 70; Pages 19477–78) or 

online at http://www.dot.gov/ 

privacy.html. 

Issued in Washington, DC on April 8, 2011. 

Robert C. Lauby, 

Deputy Associate Administrator for 

Regulatory & Legislative Operations. 

[FR Doc. 2011–8960 Filed 4–13–11; 8:45 am] 

BILLING CODE 4910–06–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning 

Changes With Respect to Prizes and 

Awards and Employee Achievement 

Awards. 

DATES: Written comments should be 

received on or before June 13, 2011 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of regulation should be directed 

to Joel Goldberger, (202) 927–9368, 

Internal Revenue Service, Room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet at Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Changes With Respect to Prizes 

and Awards and Employee 

Achievement Awards. 

OMB Number: 1545–1100. 

Regulation Project Number: REG– 

209106–89. 

Abstract: This regulation requires 

recipients of prizes and awards to 

maintain records to determine whether 

a qualifying designation has been made 

in accordance with section 74(b)(3) of 

the Internal Revenue Code. The affected 

public is prize and award recipients 

who seek to exclude the cost of a 

qualifying prize or award. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

5,100. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 1,275. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Request For Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: April 8, 2011. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2011–8997 Filed 4–13–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request For Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its effort to reduce 

paperwork and respondent burden, 

invites the general public and Federal 

agencies to take this opportunity to 

comment on proposed and/or 

continuing information collections, as 

required by the Paperwork Reduction 

Act of 1995, Public Law 104–13(44 

U.S.C. 3506(c)(2)(A)). The IRS is 

soliciting comments concerning 

Treatment of Gain From the Disposition 

of Interest in Certain Natural Resource 

Recapture Property by S Corporations 

and Their Shareholders. 

DATES: Written comments should be 

received on or before June 13, 2011 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Yvette B. Lawrence, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the information collection 

should be directed to Joel Goldberger, at 

(202) 927–9368, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Treatment of Gain From the 

Disposition of Interest in Certain 

Natural Resource Recapture Property by 

S Corporations and Their Shareholders. 

OMB Number: 1545–1493. 

Regulation Project Number: T.D. 8684. 

Abstract: This regulation prescribes 

rules under Code section 1254 relating 

to the treatment by S corporations and 

their shareholders of gain from the 

disposition of natural resource recapture 

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