Federal Register / Vol. 65, No. 88 / Friday, May 5, 2000 / Notices 26245

OMB Number: 1545–1260.

Regulation Project Number: CO–62–

89 Final.

Type of Review: Extension.

Title: Final Regulations Under Section

382 of the Internal Revenue Code of

1986; Limitation on Corporate Net

Operating Loss Carryforwards.

Description: The reporting

requirements concerns the election a

taxpayer may make to treat as the

change date the effective date of a plan

of reorganization in a title II or similar

case rather than the confirmation date of

a plan.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

10.

Estimated Burden Hours Per

Respondent: 1 hour.

Frequency of Response: Other (once).

Estimated Total Reporting Burden: 1

hour.

OMB Number: 1545–1344.

Regulation Project Number: CO–30–

92 Final.

Type of Review: Extension.

Title: Consolidated Returns—Stock

Basis and Excess Loss Accounts,

Earnings and Profits, Absorption of

Deductions and Losses, Joining and

Leaving Consolidated Groups,

Worthless Stock Loss, Non-applicability

of Section 357(c).

Description: The reporting

requirements affect consolidated

taxpayers who will be making elections

(if made) to treat certain loss carryovers

as expiring and an election (if made)

allocating items between returns. The

information will facilitate enforcement

of consolidated return regulations.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

52,049.

Estimated Burden Hours Per

Respondent: 45 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

18,600 hours.

OMB Number: 1545–1364.

Regulation Project Number: INTL–

372–88 Final and INTL–401–88 Final.

Type of Review: Extension.

Title: Section 482 Cost Sharing

Regulations (INTL–372–88); and

Intercompany Transfer Pricing

Regulations Under Section 482 (INTL–

401–88).

Description: INTL–372–88: The

information will be used to determine

whether an entity is an eligible

participant of a qualified cost sharing

arrangement and whether each eligible

participant is sharing the costs and

benefits of intangible development on

an arm’s length basis.

INTL–401–888: This document

contains regulations relating to the

pricing of transfers of tangible property,

intangible property, or services between

related parties.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 1,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 7 hours, 51

minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 7,850 hours.

OMB Number: 1545–1403.

Regulation Project Number: FI–46–93

Final.

Type of Review: Extension.

Title: Hedging Transactions.

Description: The information is

required by the IRS to aid in

administering the law and to prevent

manipulation. The information will be

used to verify that a taxpayer is properly

reporting its business hedging

transactions.

Respondents: Business or other forprofit.

Estimated Number of Recordkeepers:

110,000.

Estimated Burden Hours Per

Recordkeeper: 52 minutes.

Estimated Total Recordkeeping

Burden: 95,000 hours.

OMB Number: 1545–1535.

Revenue Procedure Number: Revenue

Procedure 97–19.

Type of Review: Extension.

Title: Timely Mailing Treated as

Timely Filing.

Description: Revenue Procedure 97–

19 provides the criteria that will be used

by the IRS to determine whether a

private delivery service qualifies as a

designated Private Delivery Service

under section 7502 of the Internal

Revenue Code.

Respondents: Business or other forprofit.

Estimated Number of Respondents: 5.

Estimated Burden Hours Per

Respondent: 613 hours, 48 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

3,069 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. 00–11301 Filed 5–4–00; 8:45 am]

BILLING CODE 4830–01–P

RAILROAD RETIREMENT BOARD

Agency Forms Submitted for OMB

Review

SUMMARY: In accordance with the

Paperwork Reduction Act of 1995 (44

U.S.C. Chapter 35), the Railroad

Retirement Board (RRB) has submitted

the following proposal(s) for the

collection of information to the Office of

Management and Budget for review and

approval.

Summary of Proposal(s)

(1) Collection title: Application for

Spouse Annuity Under the Railroad

Retirement Act.

(2) Form(s) submitted: AA–3.

(3) OMB Number: 3220–0042.

(4) Expiration date of current OMB

clearance: 6/30/2000.

(5) Type of request: Revision of a

currently approved collection.

(6) Respondents: Individuals or

households.

(7) Estimated annual number of

respondents: 8,500.

(8) Total annual response: 8,500.

(9) Total annual reporting hours:

4,717.

(10) Collection description: The

Railroad Retirement Act provides for the

payment of annuities to spouses of

railroad retirement annuitants who meet

the requirements under the Act. The

application obtains information

supporting the claim for benefits based

on being a spouse of an annuitant. The

information is used for determining

entitlement to and amount of the

annuity applied for.

Additional Information or Comments

Copies of the forms and supporting

documents can be obtained from Chuck

Mierzwa, the agency clearance officer

(312–751–3363). Comments regarding

the information collection should be

addressed to Ronald J. Hodapp, Railroad

Retirement Board, 844 North Rush

Street, Chicago, Illinois, 60611–2092

and the OMB reviewer, Joe Lackey (202–

395–7316), Office of Management and

Budget, Room 10230, New Executive

Office Building, Washington, DC 20503.

Chuck Mierzwa,

Clearance Officer.

[FR Doc. 00–11218 Filed 5–4–00; 8:45 am]

BILLING CODE 7905–01–M

RAILROAD RETIREMENT BOARD

Agency Forms Submitted for OMB

Review

SUMMARY: In accordance with the

Paperwork Reduction Act of 1995 (44