Federal Register / Vol. 77, No. 66 / Thursday, April 5, 2012 / Notices 20695 

Current Actions: There are no changes 

being made to the revenue procedures at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

160. 

Estimated Time per Respondent: 32 

hours., 49 minutes. 

Estimated Total Annual Burden 

Hours: 5,250. 

Title: Tip Rate Determination 

Agreement (Gaming Industry). 

OMB Number: 1545–1530. 

Abstract: Information is required by 

the Internal Revenue Service in its 

compliance efforts to assist employers 

and their employees in understanding 

and complying with Internal Revenue 

Code Section 6053(a), which requires 

employees to report all their tips 

monthly to their employers. 

Current Actions: There is no change to 

this existing information collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit institutions. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 10 

hours. 

Estimated Total Annual Burden 

Hours: 5,000. 

Title: Reporting Requirements for 

Widely Held Fixed Investment Trusts. 

OMB Number: 1545–1540. 

Regulation Project Number: REG– 

125071–06 (TD 9308) 

Abstract: Under regulation section 

1.671–5, the trustee or the middleman 

who holds an interest in a widely held 

fixed investment trust for an investor 

will be required to provide a Form 1099 

to the IRS and a tax information 

statement to the investor. The trust is 

also required to provide more detailed 

tax information to middlemen and 

certain other persons, upon request. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,200. 

Estimated Time per Respondent: 2 

hours. 

Estimated Total Annual Burden 

Hours: 2,400. 

Title: Qualified Transportation Fringe 

Benefits. 

OMB Number: 1545–1676. 

Regulation Project Number: REG– 

113572–99. 

Abstract: These regulations provide 

guidance to employers that provide 

qualified transportation fringe benefits 

under section 132(f), including guidance 

to employers that provide cash 

reimbursement for qualified 

transportation fringes and employers 

that offer qualified transportation 

fringes in lieu of compensation. 

Employers that provide cash 

reimbursement are required to keep 

records of documentation received from 

employees who receive reimbursement. 

Employers that offer qualified 

transportation fringes in lieu of 

compensation are required to keep 

records of employee compensation 

reduction elections. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, individual or 

households, and not-for-profit 

institutions. 

Estimated Total Annual Responses: 

48,589,824. 

Estimated Total Annual Burden: 

12,968,728 hours. 

Title: Asset Allocation Statement 

Under Section 338. 

OMB Number: 1545–1806. 

Form Number: 8883. 

Abstract: Form 8883 is used to report 

information regarding transactions 

involving the deemed sale of corporate 

assets under section 338. 

Current Actions: There is no change to 

this existing form. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

201. 

Estimated Time per Respondent: 24 

hours, 17 minutes. 

Estimated Total Annual Burden 

Hours: 4,881. 

Title: Section 9100 Relief for 338 

Elections. 

OMB Number: 1545–1820. 

Revenue Procedure Number: Revenue 

Procedure 2003–33. 

Abstract: Revenue Procedure 2003–33 

provides qualifying taxpayers with an 

extension of time pursuant to 

§ 301.9100–3 of the Procedure and 

Administration Regulations to file an 

election described in § 338(a) or 

§ 338(h)(10) of the Internal Revenue 

Code to treat the purchase of the stock 

of a corporation as an asset acquisition. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individuals or 

households. 

Estimated Number of Respondents: 

60. 

Estimated Average Time per 

Respondent: 5 hours. 

Estimated Total Annual Reporting 

Burden: 300. 

Title: Information Returns by Donees 

Relating to Qualified Intellectual 

Property Contributions. 

OMB Number: 1545–1932. 

Regulation Project Number: REG– 

158138–04 (TD 9392). 

Abstract: These final regulations 

provide guidance for filing information 

returns by donees relating to qualified 

intellectual property contributions. The 

regulations affect donees receiving 

qualified intellectual property 

contributions after June 3, 2004. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, and individuals or 

households. 

Estimated Number of Respondents: 

10. 

Estimated Time per Respondent: 12 

minutes. 

Estimated Total Annual Burden 

Hours: 2. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information, 

unless the collection of information 

displays a valid OMB control number. 

Approved: March 27, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–8145 Filed 4–4–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Tax Counseling for the Elderly (TCE) 

Program Availability of Application 

Packages 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: This document provides 

notice of the availability of Application 

Packages for the 2013 Tax Counseling 

for the Elderly (TCE) Program. 

DATES: Application Packages are 

available electronically from the IRS on 

May 1, 2012 by visiting: IRS.gov (key 


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20696 Federal Register / Vol. 77, No. 66 / Thursday, April 5, 2012 / Notices 

word search—‘‘TCE’’) or through 

Grants.gov. The deadline for submitting 

an application package to the IRS for the 

Tax Counseling for the Elderly (TCE) 

Program is May 31, 2012. All 

applications must be submitted through 

Grants.gov. 

ADDRESSES: Internal Revenue Service, 

Grant Program Office, 5000 Ellin Road, 

NCFB C4–110, 

SE:W:CAR:SPEC:FO:GPO, Lanham, 

Maryland 20706. 

FOR FURTHER INFORMATION CONTACT: 

Grant Program Office via their email 

address at tce.grant.office@irs.gov. 

SUPPLEMENTARY INFORMATION: Authority 

for the Tax Counseling for the Elderly 

(TCE) Program is contained in Section 

163 of the Revenue Act of 1978, Public 

Law 95–600, (92 Stat. 12810), November 

6, 1978. Regulations were published in 

the Federal Register at 44 FR 72113 on 

December 13, 1979. Section 163 gives 

the IRS authority to enter into 

cooperative agreements with private or 

public non-profit agencies or 

organizations to establish a network of 

trained volunteers to provide free tax 

information and return preparation 

assistance to elderly individuals. 

Elderly individuals are defined as 

individuals age 60 and over at the close 

of their taxable year. Because 

applications are being solicited before 

the FY 2013 budget has been approved, 

cooperative agreements will be entered 

into subject to the appropriation of 

funds. 

Dated: March 28, 2012. 

Robin Taylor, 

Chief, Grant Program Office, IRS, Stakeholder 

Partnerships, Education & Communication. 

[FR Doc. 2012–8144 Filed 4–4–12; 8:45 am] 

BILLING CODE 4830–01–P 


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