Federal Register / Vol. 69, No. 215 / Monday, November 8, 2004 / Notices 64813

02 (formerly REG–102305–02) NPRM 

and Temporary Regulations; and REG–

102740–02 NPRM and Temporary 

Regulations: Loss Limitation Rules. 

Description: The information is 

necessary to allow the taxpayer to make 

certain elections to determine the 

amount of allowable loss under 

§ 1.337(d)–2T, § 1.1502–20 as currently 

in effect or under § 1.1502–20 as 

modified; to allow the taxpayer to waive 

loss carryovers up to the amount of the 

§ 1.1502–20(g) election; and to ensure 

that loss is not disallowed under 

§ 1.337(d)–2T and basis is not reduced 

under § 1.337(d)–2T to the extent the 

taxpayer establishes that the loss or 

basis is not attributable to the 

recognition of built in gain on the 

disposition of an asset. With respect to 

§ 1.1502–20T, the information also is 

necessary to allow the common parent 

of the selling group to reapportion a 

separate, subgroup or consolidated 

section 382 limitation when the 

acquiring group amends its § 1.1502–

32(b)(4) election. Furthermore, 

regarding § 1.1502–32(b)(4), the 

information also is necessary to allow 

the taxpayer that acquired a subsidiary 

of a consolidated group to amend its 

election under § 1.1502–32(b)(4), so that 

the acquiring group can use the 

acquired subsidiary’s losses to offset its 

income. The information also is 

necessary to allow the taxpayer to make 

certain elections to determine the 

amount of allowable loss pursuant to a 

new due date, and to amend or revoke 

certain prior elections to determine the 

amount of allowable loss. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents:

18,360. 

Estimated Burden Hours Respondent:

2 hours.

Frequency of response: Other (once 

per transaction). 

Estimated Total Reporting Burden:

36,720 hours.

OMB Number: 1545–1891. 

Form Number: IRS Forms 13560 and 

13561. 

Type of Review: Extension. 

Title: Form 13560: HCTC Health Plan 

Administrator (HPA) Return of Funds 

Form; and Form 13561: HCTC Health 

Plan Administrators Operations Guide. 

Description: Form 13560 is completed 

by Health Plan Administrators (HPAs) 

and accompanies a return of funds in 

order to ensure proper handling. This 

form serves as supporting 

documentation for any funds returned 

by an HPA and clarifies where the 

payment should be applied and why it 

is being sent. Form 13561 will be 

provided in the HCTC (Health Coverage 

Tax Credit) Health Plan Administrator 

Operations Guide. Form 13561 is an 

evaluation form intended to gather 

feedback from HPAs on the quality of 

the HCTC HPA Registration and 

Operations Guides. 

Respondents: Business or other forprofit, Federal Government, State, Local 

or Tribal Government. 

Estimated Number of Respondents:

200. 

Estimated Burden Hours Respondent:

15 minutes. 

Frequency of response: On occasion. 

Estimated Total Reporting Burden: 50 

hours. 

Clearance Officer: R. Joseph Durbala, 

(202) 622–3634, 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. 04–24837 Filed 11–5–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Fiscal Service Surety Companies 

Acceptable on Federal Bonds 

IMT Insurance Company (Mutual)

AGENCY: Financial Management Service, 

Fiscal Service, Department of the 

Treasury.

ACTION: Notice.

SUMMARY: This is Supplement No. 4 to 

the Treasury Department Circular 570; 

2004 Revision, published July 1, 2004, 

at 69 FR 40224.

FOR FURTHER INFORMATION CONTACT:

Surety Bond Branch at (202) 874–1033.

SUPPLEMENTARY INFORMATION: A 

Certificate of Authority as an acceptable 

surety on Federal bonds is hereby 

issued to the following Company under 

31 U.S.C. 9304 to 9308. Federal bondapproving officers should annotate their 

reference copies of the Treasury Circular 

570, 2004 Revision, on page 40243 to 

reflect this addition: Company Name:

IMT Insurance Company (Mutual). 

Business Address: P.O. Box 1336, Des 

Moines, Iowa 50305–1336. Phone: (515) 

327–2755. Underwriting Limitation b/:

$6,630,000. Surety Licenses c/: IL, IN, 

IA, MO, NE, SD, WI. Incorporated In:

Iowa. 

Certificates of Authority expire on 

June 30 each year, unless revoked prior 

to that date. The Certificates are subject 

to subsequent annual renewal as long as 

the companies remain qualified (31 CFR 

Part 223). A list of qualified companies 

is published annually as of July 1 in 

Treasury Department Circular 570, with 

details as to underwriting limitations, 

areas in which licensed to transact 

surety business and other information. 

The Circular may be viewed and 

downloaded through the Internet at 

http://www.fms.treas.gov/c570. A hard 

copy may be purchased from the 

Government Printing Office (GPO) 

Subscription Service, Washington, DC, 

Telephone (202) 512–1800. When 

ordering the Circular from GPO, use the 

following stock number: 769–004–

04926–1. 

Questions concerning this Notice may 

be directed to the U.S. Department of 

the Treasury, Financial Management 

Service, Financial Accounting and 

Services Division, Surety Bond Branch, 

3700 East-West Highway, Room 6F07, 

Hyattsville, MD 20782.

Dated: October 29, 2004. 

Vivian L. Cooper, 

Director, Financial Accounting and Services 

Division, Financial Management Service.

[FR Doc. 04–24855 Filed 11–5–04; 8:45 am] 

BILLING CODE 4810–35–M