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

# DATES:

Written comments should be received on or before June 19, 2000 to be assured of consideration. 

## Internal Revenue Service (IRS) 

*OMB Number:*                     1545-1251.                 

*Regulation Project Number:*                     PS-5-91 Final.                 

*Type of Review:*                     Extension.                 

*Title:*                     Limitations on Percentage Depletion in the Case of Oil and Gas Wells.                 

*Description:*                     Section 1.613A-3(e)(6)(I) of the regulations requires each partner to separately keep records of the partner's share of the adjusted basis of partnership oil and gas property.                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Recordkeepers:*                     1,500,000.                 

*Estimated Burden Hours Per Recordkeeper:*                     2 minutes.                 

*Estimated Total Recordkeeping Burden:*                     49,950 hours.                

*OMB Number:*                     1545-1545.                 

*Regulation Project Number:*                     REG-107644-97 Final.                 

*Type of Review:*                     Extension.                 

*Title:*                     Permitted Elimination of Preretirement Optional Forms of Benefits.                 

*Description:*                     The regulation permits an amendment to a qualified plan that eliminates certain Preretirement optional forms of benefit.                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Recordkeepers:*                     135,000.                 

*Estimated Burden Hours Per Recordkeeper:*                     22 minutes.                 

*Estimated Total Recordkeeping Burden:*                     48,800 hours.                

*OMB Number:*                     1545-1685.                 

*Regulation Project Number:*                     REG-103735-00 NPRM and Temporary.                 

*Type of Review:*                     Extension.                 

*Title:*                     Tax Shelter Disclosure Statements.                 

*Description:*                     The regulations provide guidance on the filing requirement under section 6011 for certain corporate taxpayers engaged in transactions producing tax savings in excess of certain dollar thresholds.                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Respondents/Recordkeepers:*                     50.                           ( print page 31959)    

*Estimated Burden Hours Per Respondent/Recordkeeper:*                     30 minutes.                 

*Frequency of Response:*                     Annually.                 

*Estimated Total Reporting/Recordkeeping Burden:*                     25 hours.                

*OMB Number:*                     1545-1686.                 

*Regulation Project Number:*                     REG-103736-00 NPRM and Temporary.                 

*Type of Review:*                     Extension.                 

*Title:*                     Requirement to Maintain List of Investors in Potentially Abusive Tax Shelters.                 

*Description:*                     The regulations provide guidance on the requirement under section 6112 to maintain a list of investors in potentially abusive tax shelters.                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Recordkeepers:*                     50.                 

*Estimated Burden Hours Per Recordkeeper:*                     2 hours, 2 minutes.                 

*Estimated Total Recordkeeping Burden:*                     102 hours.                

*OMB Number:*                     1545-1687.                 

*Regulation Project Number:*                     REG-110311-98 NPRM and Temporary.                 

*Type of Review:*                     Extension.                 

*Title:*                     Corporate Tax Shelter Registration.                 

*Description:*                     The regulations provide the guidance required to activate the registration requirements of IRC § 6707 for confidential tax shelters described in IRC § 6111(d).                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Respondents:*                     4.                 

*Estimated Burden Hours Per Respondent:*                     15 minutes.                 

*Frequency of Response:*                     On occasion.                 

*Estimated Total Reporting Burden:*                     1 hour.                

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. 00-12602 Filed 5-18-00; 8:45 am] 

BILLING CODE 4830-01-P