Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

      ( print page 51219)    

# DATES:

Written comments should be received on or before November 4, 2009 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-1522.                

*Type of Review:*                     Extension.                

*Title:*                     Revenue Procedure 2003-1 and Revenue Procedure 2003-3 26 CFR 601-.201 Rulings and Determination Letters.                

*Description:*                     The information requested in Revenue Procedure 2003-1 under sections 5.05, 6.07, 8.01, 8.02, 8.03, 8.04, 8.05, 8.07, 9.01, 10.06, 10.07, 10.09, 11.01, 11.06, 11.07, 12.12, 13.02, 15.02, 15.03, 15.07, 15.08, 15.09, and 15.11 paragraph (B)(1) of Appendix A, and Appendix C, and question 35 of Appendix C, and in Revenue Procedure 2003-3 under sections 3.01(29), 3.02(1) and (3), 4.01(26), and 4.02(1) and (7)(b) is required to enable the Internal Revenue Service to give advice on filing letter ruling and determination letter requests and to process such requests.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     513,150 hours.                

*OMB Number:*                     1545-1021.                

*Type of Review:*                     Extension.                

*Form:*                     8594.                

*Title:*                     Asset Acquisition Statement.                

*Description:*                     Form 8594 is used by the buyer and seller of assets to which goodwill or going concern value can attach to report the allocation of the purchase price among the transferred assets.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     219,462 hours.                

*OMB Number:*                     1545-1833.                

*Type of Review:*                     Extension.                

*Title:*                     Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment.                

*Description:*                     Revenue Procedure 2003-37 describes documentation and information a taxpayer that uses the fair market value method of apportionment of interest expense may prepare and make available to the Service upon request in order to establish the fair market value of the taxpayer's assets to the satisfaction of the Commissioner as required by Sec. 1.861-9T(g)(1)(iii). It also sets forth the procedures to be followed in the case of elections to use the fair market value method.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     625 hours.                

*OMB Number:*                     1545-0945.                

*Type of Review:*                     Extension.                

*Title:*                     FI-255-82 (NPRM and Temporary) Registration Requirements With Respect to Debt Obligations.                

*Description:*                     The rule requires an issuer of a registration-required obligation and any person holding the obligation as a nominee or custodian on behalf of another to maintain ownership records in a manner which will permit examination by the IRS in connection with enforcement of the Internal Revenue laws.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     50,000 hours.                

*Clearance Officer:*                     R. Joseph Durbala, (202) 622-3634, Internal Revenue Service,  Room 6516, 1111 Constitution Avenue, NW.,  Washington, DC 20224.                

*OMB Reviewer:*                     Shagufta Ahmed, (202) 395-7873,  Office of Management and Budget,  Room 10235, New Executive Office Building,  Washington, DC 20503.                

Celina Elphage,

Treasury PRA Clearance Officer.

[FR Doc. E9-23847 Filed 10-2-09; 8:45 am]

BILLING CODE 4830-01-P