25230 Federal Register / Vol. 77, No. 82 / Friday, April 27, 2012 / Notices 

49 CFR 1150.31 to lease from Norfolk 

Southern Railway Company (NSR), and 

to operate, a line of railroad referred to 

as the Brampton Lead, beginning just 

beyond the northernmost turnout switch 

at NSR milepost FL 5.5 and extending 

approximately 5,684 feet in a (generally) 

northeasterly direction to the end of the 

track adjacent to the Savannah River in 

Garden City, Ga. 

According to AWRY, there are no 

official mileposts on the line. AWRY 

notes that all turnouts on the line east 

of the NSR milepost FL 5.5 junction and 

all side and storage tracks that are 

connected to the line will be included 

in the lease agreement that is expected 

to be completed prior to the effective 

date of the exemption. AWRY points out 

that it will interchange traffic with NSR 

at Garden City. AWRY states that the 

agreement or agreements that will be 

executed by the parties will not contain 

any interchange commitments. 

The parties intend to consummate the 

proposed transaction on or after May 11, 

2012, the effective date of the exemption 

(30 days after the exemption was filed). 

AWRY certifies that its projected 

annual revenues as a result of this 

transaction will not result in its 

becoming a Class I or Class II rail 

carrier. AWRY further certifies that its 

projected annual revenues as a result of 

this transaction will not exceed $5 

million. 

If the verified notice contains false or 

misleading information, the exemption 

is void ab initio. Petitions to revoke the 

exemption under 49 U.S.C. 10502(d) 

may be filed at any time. The filing of 

a petition to revoke will not 

automatically stay the effectiveness of 

the exemption. Stay petitions must be 

filed no later than May 4, 2012 (at least 

7 days before the exemption becomes 

effective). 

An original and 10 copies of all 

pleadings, referring to Docket No. FD 

35614, must be filed with the Surface 

Transportation Board, 395 E Street SW., 

Washington, DC 20423–0001. In 

addition, one copy of each pleading 

must be served on Robert A. Wimbish, 

Baker & Miller PLLC, 2401 Pennsylvania 

Ave. NW., Suite 300, Washington, DC 

20037. 

Board decisions and notices are 

available on our Web site at 

‘‘www.stb.dot.gov.’’ 

Decided: April 23, 2012. 

By the Board, Rachel D. Campbell, 

Director, Office of Proceedings. 

Derrick A. Gardner, 

Clearance Clerk. 

[FR Doc. 2012–10216 Filed 4–26–12; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

April 24, 2012. 

The Department of the Treasury will 

submit the following information 

collection request to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before May 29, 2012 to be assured of 

consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestion for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at 

OIRA_Submission@OMB.EOP.GOV and 

(2) Treasury PRA Clearance Officer, 

1750 Pennsylvania Ave. NW., Suite 

8140, Washington, DC 20220, or on-line 

at www.PRAComment.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request maybe 

found at www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1146. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 8444—Applicable 

Conventions Under the Accelerated Cost 

Recovery System PS–54–89. 

Abstract: The regulations describe the 

time and manner of making the notation 

required to be made on Form 4562 

under certain circumstances when the 

taxpayer transfer property in certain 

non-recognition transactions. The 

information is necessary to monitor 

compliance with the section 168 rules. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 70. 

OMB Number: 1545–1959. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Contributions of Motor 

Vehicles, Boats, and Airplanes. 

Form: 1098–C. 

Abstract: Section 884 of the American 

Jobs Creation Act of 1004 (Pub. L. 108– 

357) added paragraph 12 to section 

170(f) for contributions of used motor 

vehicles, boats, and airplanes. Section 

170(f)(12) requires that a donee 

organization provide an 

acknowledgement to the donor of this 

type of property and is required to file 

the same information to the Internal 

Revenue Service. Form 1098–C may be 

used as the acknowledgement and it, or 

an acceptable substitute, must be filed 

with the IRS. 

Affected Public: Private Sector: Notfor-profits institutions. 

Estimated Total Burden Hours: 6,500. 

OMB Number: 1545–1966. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 9263—Income Attributable 

to Domestic Production Activities. 

Abstract: This document contains 

final regulations concerning the 

deduction for income attributable to 

domestic production activities under 

section 199 of the Internal Revenue 

Code. Section 199 was enacted as part 

of the American Jobs Creation Act of 

2004 (Act). The regulations will affect 

taxpayers engaged in certain domestic 

production activities. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 9,000. 

OMB Number: 1545–1992. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 9324—Designated Roth 

Contributions Under Section 402A. 

Abstract: The regulations set forth the 

rules for taxation of distributions from 

Designated Roth Accounts which are a 

part of a 401(k) plan or 403(b) plan. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Total Burden Hours: 

828,000. 

OMB Number: 1545–2120. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Revenue Procedure 2008–60: 

Election Involving the Repeal of the 

Bonding Requirement under § 42(j)(6). 

Abstract: This revenue procedure 

affects taxpayers who are maintaining a 

surety bond or a Treasury Direct 

Account (TDA) to satisfy the lowincome housing tax credit recapture 

exception in § 42(j)(6) of the Internal 

Revenue Code, as in effect on or before 

July 30, 2008. This revenue procedure 

provides the procedures for taxpayers to 

follow when making the election under 

section 3004(i)(2)(B)(ii) of the Housing 

Assistance Tax Act of 2008 (Pub. L. 

110–289) to no longer maintain a surety 

bond or a TDA to avoid recapture. 

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Federal Register / Vol. 77, No. 82 / Friday, April 27, 2012 / Notices 25231 

Affected Public: Individuals or 

Households. 

Estimated Total Burden Hours: 7,810. 

OMB Number: 1545–2144. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Validating Your TIN and 

Reasonable Cause. 

Form: 13997. 

Abstract: Under the provisions of 

Internal Revenue Code Section (IRC § ) 

6039E, Information Concerning Resident 

Status, individuals are required to 

provide certain information (see IRC 

§ 6039E(b)) with their application for a 

U.S. passport or with their application 

for permanent U.S. residence. This form 

is an attachment to Letter 4318 to 

inform the individual about the IRC 

provisions, the penalty, and to request 

them to complete this form and return 

it to the IRS. 

Affected Public: Individuals or 

Households. 

Estimated Total Burden Hours: 2,000. 

OMB Number: 1545–2203. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 8939, Allocation of 

Increase in Basis for Property Acquired 

From a Decedent. 

Form: 8939 and Schedules. 

Abstract: Section 6018 of the Internal 

Revenue Code requires this return to be 

filed by an executor the fair market 

value of all property (other than cash) 

acquired from the decedent is more than 

$1.3 million; in the case of a decedent 

who was a nonresident not a citizen of 

the United States, the fair market value 

of tangible property situated in the 

United States and other property 

acquired from the decedent by a United 

States person is greater than $60,000; or 

appreciated property is acquired from 

the decedent that the decedent acquired 

by gift within three years of death and 

a gift tax return was required to be filed 

on the transfer to the decedent. Section 

6018(e) also requires executors who 

must file Form 8939 to provide the same 

information to recipients of the property 

as the executor must provide to the IRS. 

Affected Public: Individuals or 

Households. 

Estimated Total Burden Hours: 

2,482,080. 

OMB Number: 1545–2218. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2011–83, Pennsylvania 

Low-Income Housing Credit Disaster 

Relief. 

Abstract: The Internal Revenue 

Service is suspending certain 

requirements under § 42 of the Internal 

Revenue Code for low-income housing 

credit projects to provide emergency 

housing relief needed as a result of the 

devastation caused by Hurricane Irene 

in Pennsylvania during the period of 

August 26, 2011 to August 30, 2011, and 

Tropical Storm Lee beginning on 

September 3, 2011. 

Affected Public: Individual or 

Households. 

Estimated Total Burden Hours: 150. 

OMB Number: 1545–2219. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Reporting Abusive Tax 

Promotions or Preparers. 

Form: 14242. 

Abstract: The form is used to report 

an abusive tax avoidance scheme and 

tax return preparers who promote such 

schemes. The information is collected to 

combat abusive tax promoters. 

Respondents can be individuals, 

businesses and tax return preparers. 

Affected Public: Individual or 

Households; Private Sector: Businesses 

or other for-profit, not-for-profit 

institutions. 

Estimated Total Burden Hours: 3,600. 

OMB Number: 1545–2220. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2011–87, New York LowIncome Housing Credit Disaster Relief. 

Abstract: The Internal Revenue 

Service is suspending certain 

requirements under § 42 of the Internal 

Revenue Code for low-income housing 

credit projects to provide emergency 

housing relief needed as a result of the 

devastation in New York caused by 

either Hurricane Irene during the period 

of August 26, 2011 to September 5, 

2011, or the remnants of Tropical Storm 

Lee during the period of September 7, 

2011 to September 11, 2011. 

Affected Public: Individual or 

Households. 

Estimated Total Burden Hours: 300. 

OMB Number: 1545–2221. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Mortgage Assistance Payments. 

Form: 1098–MA. 

Abstract: Information is needed to 

identify taxpayers who may not be 

taking a correct mortgage interest 

deduction, since mortgage servicers 

processing mortgage payments may not 

be able to segregate payments received 

from government funds versus 

payments made by individual 

mortgagees. Respondents include the 

Department of Housing and Urban 

Development and State Housing 

Finance Agencies from the 50 states and 

the District of Columbia. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Total Burden Hours: 

170,400. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2012–10163 Filed 4–26–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Office of the Comptroller of the 

Currency 

Agency Information Collection 

Activities: Proposed Information 

Collection; Submission for OMB 

Review 

AGENCY: Office of the Comptroller of the 

Currency (OCC), Treasury. 

ACTION: Notice and request for 

comment. 

SUMMARY: The OCC, as part of its 

continuing effort to reduce paperwork 

and respondent burden, invites the 

general public and other Federal 

agencies to take this opportunity to 

comment on a continuing information 

collection, as required by the Paperwork 

Reduction Act of 1995. An agency may 

not conduct or sponsor, and a 

respondent is not required to respond 

to, an information collection unless it 

displays a currently valid OMB control 

number. The OCC is soliciting comment 

concerning its information collection 

titled, ‘‘Bank Activities and 

Operations.’’ The OCC is also giving 

notice that it has sent this collection to 

OMB for review. 

DATES: You should submit written 

comments by May 29, 2012. 

ADDRESSES: Communications Division, 

Office of the Comptroller of the 

Currency, Mailstop 2–3, Attention: 

1557–0204, 250 E Street SW., 

Washington, DC 20219. In addition, 

comments may be sent by fax to (202) 

874–5274, or by electronic mail to 

regs.comments@occ.treas.gov. You may 

personally inspect and photocopy 

comments at the OCC, 250 E Street SW., 

Washington, DC. For security reasons, 

the OCC requires that visitors make an 

appointment to inspect comments. You 

may do so by calling (202) 874–4700. 

Upon arrival, visitors will be required to 

present valid government-issued photo 

identification and submit to security 

screening in order to inspect and 

photocopy comments. 

Additionally, you should send a copy 

of your comments to OCC Desk Officer, 

mstockstill on DSK4VPTVN1PROD with NOTICES