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 26, 2000 to be assured of consideration. 

## Internal Revenue Service (IRS) 

*OMB Number:*                     1545-0120.                 

*Form Number:*                     IRS Form 1099-G.                 

*Type of Review:*                     Extension.                 

*Title:*                     Certain Government and Qualified State Tuition Program Payments.                

*Description:*                     Form 1099-G is used by governments (primarily state and local) to report to the IRS (and notify recipients of) certain payments (                    *e.g.,*                     unemployment compensation and income tax refunds). IRS uses the information to insure that the income is being properly reported by the recipients on their returns.                 

*Respondents:*                     Federal Government, State, Local or Tribal Government                 

*Estimated Number of Respondents:*                     2,900.                 

*Estimated Burden Hours Per Respondent:*                     12 minutes.                 

*Frequency of Response:*                     Annually.                 

*Estimated Total Reporting Burden:*                     11,149,325 hours.                

*OMB Number:*                     1545-0190.                 

*Form Number:*                     IRS Form 4876-A.                 

*Type of Review:*                     Extension.                 

*Title:*                     Election To Be Treated as an Interest Charge DISC.                 

*Description:*                     A domestic corporations and its shareholders must elect to be an interest charge domestic international sales corporation (IC-DISC). Form 4876-A I used to make the election. IRS uses the information to determine if the corporation qualifies to be an IC-DISC.                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Number of Respondents/Recordkeepers:*                     1,000.                 
      ( print page 33886)    
*Estimated Burden Hours Per Respondent/Recordkeeper:*

Recordkeeping—4 hr., 4 min.

Learning about the law or the form—1 hr., 47 min.

Preparing and sending the form to the IRS—1 hr., 54 min. 

*Frequency of Response:*                     Other (One-Time Election).                

*Estimated Total Reporting/Recordkeeping Burden:*                     5,760 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. 00-13119 Filed 5-24-00; 8:45 am] 

BILLING CODE 4830-01-P