59642 Federal Register / Vol. 69, No. 192 / Tuesday, October 5, 2004 / Notices 

Type of Review: Extension. 

Title: Request for Waiver of Annual 

Income Recertification Requirement for 

the Low-Income Housing Credit. 

Description: Owners of low-income 

housing buildings that are 100% 

occupied by low-income tenants may 

request a waiver from the annual 

recertification of income requirement, as 

provided by Code section 42(g)(8)(B). 

Respondents: Business or other forprofit, individuals or households. 

Estimated Number of Respondents/

Recordkeepers: 200. 

Estimated Burden Hours Respondent/

Recordkeeper:

Recordkeeping .................. 5 hr., 15 min. 

Learning about the law or 

the form.

1 hr., 17 min. 

Preparing, Copying, assembling and sending 

the form to the IRS.

1 hr., 25 min. 

Frequency of response: On occasion. 

Estimated Total Reporting/

Recordkeeping Burden: 1,598 hours.

OMB Number: 1545–1890. 

Revenue Procedure Number: Revenue 

Procedure 2004–44. 

Type of Review: Extension. 

Title: Extension of the Amortization 

Period. 

Description: This revenue procedure 

describes the process for obtaining an 

extension of the amortization period for 

the minimum funding standards set 

forth in section 412(e) of the Code. 

Respondents: Business of other forprofit, not-for-profit institutions, farms, 

State, Local or Tribal Government. 

Estimated Number of Respondents/

Recordkeepers: 25. 

Estimated Burden Hours Respondent/

Recordkeeper: 100 hours. 

Frequency of response: Other (one 

response). 

Estimated Total Reporting/

Recordkeeping Burden: 2,500 hours.

Clearance Officer: Paul H. Finger (202) 

622–4078, Internal Revenue Service, 

Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

OMB Reviewer: Joseph F. Lackey, Jr. 

(202) 395–7316, Office of 

Management and Budget, Room 

10235, New Executive Office 

Building, Washington, DC 20503.

Lois K. Holland, 

Treasury PRA Clearance Officer.

[FR Doc. 04–22304 Filed 10–4–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review; 

Comment Request 

September 23, 2004. 

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 11000, 1750 

Pennsylvania Avenue, NW., 

Washington, DC 20220.

DATES: Written comments should be 

received on or before November 4, 2004 

to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1205. 

Form Number: IRS Form 8826. 

Type of Review: Extension. 

Title: Disabled Access Credit. 

Description: Code section 44 allows 

eligible small businesses to claim a nonrefundable income tax credit of 50% of 

the amount of eligible access 

expenditures for any tax year that 

exceed $250 but do not exceed $10,250. 

Form 8826 figures the credit and the tax 

limit. 

Respondents: Business or other forprofit, Individuals or households, 

Farms. 

Estimated Number of Respondents/

Recordkeepers: 26,133. 

Estimated Burden Hours Respondent/

Recordkeeper:

Recordkeeping—6 hr., 13 min. 

Learning about the law or the form—42 

min. 

Preparing and sending the form to the 

IRS—49 min.

Frequency of response: Annually. 

Estimated Total Reporting/

Recordkeeping Burden: 202,270 hours.

OMB Number: 1545–1292. 

Regulation Project Number: PS–97–91 

and PS–101–90 Final. 

Type of Review: Extension. 

Title: Enhanced Oil Recovery Credit. 

Description: 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: Business or other forprofit, Individuals or households. 

Estimated Number of Respondents:

20. 

Estimated Burden Hours Respondent:

1 hour, 13 minutes. 

Frequency of response: Annually. 

Estimated Total Reporting Burden:

1,460 hours.

OMB Number: 1545–1345. 

Regulation Project Number: CO–99–

91 Final. 

Type of Review: Extension. 

Title: Limitations on Corporate Net 

Operating Loss. 

Description: This regulation modifies 

the application of segregation rules 

under section 382 in the case of certain 

issuances of stock by a loss corporation. 

This regulation provides that the 

segregation rules do not apply to small 

issuances of stock, as defined, and apply 

only in part to certain other issuances of 

stock for cash. 

Respondents: Business or other forprofit, Farms. 

Estimated Number of Respondents: 1. 

Estimated Burden Hours Respondent:

1 hour. 

Frequency of response: On occasion. 

Estimated Total Reporting Burden: 1 

hour.

OMB Number: 1545–1352. 

Regulation Project Number: PS–276–

76 Final. 

Type of Review: Extension. 

Title: Treatment of Gain from 

Disposition of Certain Natural Resource 

Recapture Property. 

Description: This regulation 

prescribes rules for determining the tax 

treatment of gain from the disposition of 

natural resource recapture property in 

accordance with Internal Revenue Code 

section 1254. Gain is treated as ordinary 

income in an amount equal to the 

intangible drilling and development 

costs and depletion deductions taken 

with respect to the property. The 

information that taxpayers are required 

to retain will be used by the IRS to 

determine whether a taxpayer has 

properly characterized gain on the 

disposition of section 1254 property. 

Respondents: Business of other forprofit, Individuals or households. 

Estimated Number of Respondents/

Recordkeepers: 400. 

Estimated Burden Hours Respondent/

Recordkeeper: 5 hours. 

Frequency of response: On occasion. 

Estimated Total Reporting/

Recordkeeping Burden: 2,000 hours.

OMB Number: 1545–1362. 

Form Number: IRS Form 8835. 

Type of Review: Extension. 

Title: Renewable Electricity 

Production Credit. 

Federal Register / Vol. 69, No. 192 / Tuesday, October 5, 2004 / Notices 59643

Description: Filers claiming the 

general business credit for electricity 

produced from certain renewable 

resources under code sections 38 and 45 

must file Form 8835. 

Respondents: Business or other forprofit, Individuals or households. 

Estimated Number of Respondents/

Recordkeepers: 70. 

Estimated Burden Hours Respondent/

Recordkeeper:

Recordkeeping—9 hr., 48 min. 

Learning about the law or the form— 24 

min. 

Preparing and sending the form to the 

IRS—34 min.

Frequency of response: On occasion; 

Annually. 

Estimated Total Reporting/

Recordkeeping Burden: 755 hours. 

Clearance Officer: Paul H. Finger, 

(202) 622–4078, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

OMB Reviewer: Joseph F. Lackey, Jr., 

(202) 395–7316, Office of Management 

and Budget, Room 10235, New 

Executive Office Building, Washington, 

DC 20503.

Lois K. Holland, 

Treasury PRA Clearance Officer.

[FR Doc. 04–22305 Filed 10–4–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Office of the Secretary 

List of Countries Requiring 

Cooperation With an International 

Boycott 

In order to comply with the mandate 

of section 999(a)(3) of the Internal 

Revenue Code of 1986, the Department 

of the Treasury is publishing a current 

list of countries which may require 

participation in, or cooperation with, an 

international boycott (within the 

meaning of section 999(b)(3) of the 

Internal Revenue Code of 1986). 

On the basis of the best information 

currently available to the Department of 

the Treasury, the following countries 

may require participation in, or 

cooperation with, an international 

boycott (within the meaning of section 

999(b)(3) of the Internal Revenue Code 

of 1986). 

Bahrain, Kuwait, Lebanon, Libya, 

Oman, Qatar, Saudi Arabia, Syria, 

United Arab Emirates, Yemen, Republic 

of.

Dated: September 29, 2004. 

Barbara Angus, 

International Tax Counsel, (Tax Policy).

[FR Doc. 04–22366 Filed 10–4–04; 8:45 am] 

BILLING CODE 4810–25–M

DEPARTMENT OF THE TREASURY

Office of the Comptroller of the 

Currency 

Agency Information Collection 

Activities: Submission for OMB 

Review; Comment Request

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. The OCC is 

soliciting comment concerning its 

information collection titled, ‘‘Transfer 

Agent Registration and Amendment 

Form—Form TA–1.’’ The OCC also 

gives notice that it has sent the 

information collection to OMB for 

review and approval.

DATES: You should submit your 

comments to the OCC and the OMB 

Desk Officer by November 4, 2004.

ADDRESSES: You should direct your 

comments to: 

OCC: Communications Division, 

Office of the Comptroller of the 

Currency, Public Information Room, 

Mailstop 1–5, Attention: 1557–0124, 

250 E Street, SW., Washington, DC 

20219. In addition, comments may be 

sent by fax to (202) 874–4448, or by 

electronic mail to 

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

inspect and photocopy the comments at 

the OCC’s Public Information Room, 250 

E Street, SW., Washington, DC 20219. 

You can make an appointment to 

inspect the comments by calling (202) 

874–5043. 

OMB: Mark Menchik, OMB Desk 

Officer, Office of Management and 

Budget, New Executive Office Building, 

Room 3208, Washington, DC 20503.

FOR FURTHER INFORMATION CONTACT: You 

can request additional information or a 

copy of the collection from John 

Ference, OCC Clearance Officer, or 

Camille Dixon, (202) 874–5090, 

Legislative and Regulatory Activities 

Division, Office of the Comptroller of 

the Currency, 250 E Street, SW., 

Washington, DC 20219.

SUPPLEMENTARY INFORMATION: The OCC 

is proposing to extend OMB approval of 

the following information collection: 

Title: Transfer Agent Registration and 

Amendment Form—Form TA–1. 

OMB Number: 1557–0124. 

Description: Section 17A(c) of the 

Securities Exchange Act of 1934 (Act), 

as amended by the Securities Act 

Amendments of 1975, provides that all 

those authorized to transfer securities 

registered under Section 12 of the Act 

(transfer agents) shall register by filing 

with the appropriate regulatory agency 

an application for registration in such 

form and containing such information 

and documents as such appropriate 

regulatory agency may prescribe to be 

necessary or appropriate, in furtherance 

of the purposes of this section. The 

OCC, Federal Deposit Insurance 

Corporation, and the Board of Governors 

of the Federal Reserve jointly developed 

Form TA–1 to satisfy this statutory 

requirement. 

National bank transfer agents use 

Form TA–1 to register or amend 

registration as transfer agents. The OCC 

uses the information to determine 

whether to allow, deny, accelerate, or 

postpone an application. The OCC also 

uses the data to more effectively 

schedule and plan transfer agent 

examinations. 

National bank transfer agents must 

file amendments to Form TA–1 with the 

OCC within 60 calendar days following 

the date on which any information 

reported on Form TA–1 becomes 

inaccurate, misleading, or incomplete. 

Amendments to Form TA–1 are used by 

the OCC to schedule and plan 

examinations. 

The Securities and Exchange 

Commission maintains complete files 

on the registration data of all transfer 

agents registered, pursuant to the Act. It 

utilizes the data to identify transfer 

agents and to facilitate development of 

rules and standards applicable to all 

registered transfer agents. 

Type of Review: Extension, without 

change, of OMB approval. 

Affected Public: Businesses or other 

for-profit (national banks). 

Estimated Number of Respondents:

60. 

Estimated Total Annual Responses:

60. 

Frequency of Response: On occasion. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden: 30 

hours. 

An agency may not conduct or 

sponsor, and a respondent is not 

required to respond to, an information 

collection unless the information