64812 Federal Register / Vol. 69, No. 215 / Monday, November 8, 2004 / Notices 

A Comment to OMB is most effective 

if OMB receives it within 30-days of 

publication.

Issued in Washington, DC, on November 3, 

2004. 

Stephen R. Kratzke, 

Associate Administrator for Rulemaking.

[FR Doc. 04–24854 Filed 11–5–04; 8:45 am] 

BILLING CODE 4910–59–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review; 

Comment Request 

October 26, 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, Pub. 

L. 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 December 8, 2004 

to be assured of consideration. 

Internal Revenue Service (IRS) 

OMB Number: 1545–1083. 

Regulation Project Number: INTL–

399–88 Final. 

Type of Review: Extension. 

Title: Treatment of Dual Consolidated 

Losses. 

Description: Section 1503(d) denies 

use of the losses of one domestic 

corporation by another affiliated 

domestic corporation where the loss 

corporation is also subject to the income 

tax of another country. The regulation 

allows an affiliate to make use of the 

loss if the loss has not been used in the 

foreign group to take the loss into 

income upon future use of the loss in 

the foreign country. The regulation also 

requires separate accounting for a dual 

consolidated loss where the dual 

resident corporation files a consolidated 

return. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents:

500. 

Estimated Burden Hours Respondent:

3 hours, 14 minutes. 

Frequency of response: Annually. 

Estimated Total Reporting Burden:

1,620 hours. 

OMB Number: 1545–1318. 

Regulation Project Number: REG–

209545–92 NPRM. 

Type of Review: Extension. 

Title: Earning and Profits of Foreign 

Corporations. 

Description: Application of the 

proposed regulations may result in 

accounting method changes which 

ordinarily require the filing of Form 

3115. However, the proposed 

regulations waive this filing 

requirement if certain conditions are 

met, with the net result that no burdens 

are imposed. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents: 1. 

Estimated Burden Hours Respondent:

1 hour. 

Frequency of response: On occasion. 

Estimated Total Reporting Burden: 1 

hour.

OMB Number: 1545–1339. 

Regulation Project Number: IA–33–92 

Final.

Type of Review: Extension. 

Title: Information Reporting for 

Reimbursements of Interest on Qualified 

Mortgages. 

Description: To encourage compliance 

with the tax laws relating to the 

mortgage interest deduction, the 

regulations require the reporting on 

form 1098 of reimbursements of interest 

overcharged in a prior year. Only 

businesses that receive mortgage interest 

in the course of that business are 

affected by this reporting requirement. 

Respondents: Business or other forprofit. 

Estimated Number of Respondents/

Recordkeepers: 1. 

Estimated Burden Hours Respondent/

Recordkeeper: 1 hour. 

Frequency of response: Annually. 

Estimated Total Reporting/

Recordkeeping Burden: 1 hour.

OMB Number: 1545–1360. 

Regulation Project Number: PS–102–

88 Final. 

Type of Review: Extension. 

Title: Income, Gift and Estate Tax. 

Description: The regulation provides 

guidance to individuals or fiduciaries: 

(1) For making a qualified domestic 

trust election of the estate return of a 

decedent whose surviving spouse is not 

a United States citizen in order that the 

estate may obtain the marital deduction, 

and (2) for filing the annual returns that 

such an election may require. 

Respondents: Individuals or 

households. 

Estimated Number of Respondents:

2,300. 

Estimated Burden Hours Respondent:

2 hours, 40 minutes. 

Frequency of response: Annually. 

Estimated Total Reporting Burden:

6,150 hours.

OMB Number: 1545–1378. 

Regulation Project Number: PS–4–89 

Final. 

Type of Review: Extension. 

Title: Disposition of an Interest in a 

Nuclear Power Plant. 

Description: The regulations require 

that certain information be submitted as 

part of a request for a schedule of ruling 

amounts. The regulations also require 

certain taxpayers to file a request for a 

revised schedule of ruling amounts. 

Respondents: Business or other forprofit . 

Estimated Number of Respondents:

70. 

Estimated Burden Hours Respondent:

8 hours, 13 minutes. 

Frequency of response: On occasion. 

Estimated Total Reporting Burden:

575 hours.

OMB Number: 1545–1464. 

Regulation Project Number: IA–44–94 

Final. 

Type of Review: Extension. 

Title: Deductibility, Substantiation, 

and Disclosure of Certain Charitable 

Contributions.

Description: The regulation provides 

guidance regarding the allowance of 

certain charitable contribution 

deductions, the substantiation 

requirements for charitable 

contributions of $250 or more, and the 

disclosure requirements for quid pro 

quo contributions of $75 or more. These 

regulations will affect donee 

organizations and individuals and 

entities that make payments to donee 

organizations. 

Respondents: Individuals or 

households, Business or other for-profit, 

Not-for-profit institutions. 

Estimated Number of Respondents/

Recordkeepers: 1,750,000. 

Estimated Burden Hours Respondent/

Recordkeeper: 1 hour, 8 minutes. 

Frequency of response: On occasion. 

Estimated Total Reporting/

Recordkeeping Burden: 1,975,000 hours.

OMB Number: 1545–1774. 

Regulation Project Numbers: REG–

135898–04 NPRM and Temporary; 

REG–152524–02 NPRM and Temporary; 

REG–123305–02 (formerly REG–

102305–02) NPRM and Temporary; and 

REG–102740–02 NPRM and Temporary. 

Type of Review: Extension. 

Title: REG–135898–04 NPRM and 

Temporary Regulations: Extension of 

Time to Elect Method for Determining 

Allowable Loss; REG–152524–02 NPRM 

and Temporary Regulations: Guidance 

under Section 1502; Amendment of 

Waiver of Loss Carryovers from Separate 

Return Limitation Years; REG–123305–

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