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                    
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###### Department of the Treasury

# DATES:

Written comments should be received on or before May 30, 2000 to be assured of consideration. 

## Internal Revenue Service (IRS) 

*OMB Number:*                     1545-0066.                 

*Regulation Project Number:*                     INTL-15-91 NPRM.                 

*Type of Review:*                     Extension.                 

*Title:*                     Taxation of Gain or Loss From Certain Nonfunctional Currency Transactions (Section 988 Transactions).                 

*Description:*                     Certain taxpayers are allowed to elect a mark to market method of accounting for currency gains and losses and to integrate certain foreign currency denominated dividend, rent and royalty payments with hedges thereof.                 

*Respondents:*                     Business or other for-profit, Individuals or households.                 

*Estimated Number of Respondents/Recordkeeping:*                     1,500.                 

*Estimated Burden Hours Per Respondent/Recordkeeping:*                     40 minutes.                 

*Frequency of Response:*                     Annually, Other (one-time only).                 

*Estimated Total Reporting/Recordkeeping Burden:*                     1,000 hours.                

*OMB Number:*                     1545-1517.                 

*Form Number:*                     IRS Form 1099-MSA.                 

*Type of Review:*                     Extension.                 

*Title:*                     Distribution From Medical Savings Account (MSA) or Medicare+Choice MSA.                 

*Description:*                     This form is used to report distributions from a medical savings account as set forth in section 220(h).                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Respondents:*                     10,336.                 

*Estimated Burden Hours Per Respondent:*                     8 minutes.                 

*Frequency of Response:*                     Annually.                 

*Estimated Total Reporting Burden:*                     3,617 hours.                 

*Clearance Officer:*                     Garrick Shear, Internal Revenue Service, Room 5244, 1111 Constitution Avenue, NW, Washington, DC 20224.                 

*OMB Reviewer:*                     Alexander T. Hunt (202) 395-7860, Office of Management and Budget, Room 10202, New Executive Office Building, Washington, DC 20503.                 

Lois K. Holland, 

Departmental Reports, Management Officer. 

[FR Doc. 00-10462 Filed 4-26-00; 8:45 am] 

BILLING CODE 4830-01-P