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 November 2, 2000 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-0212.                

*Form Number:*                     IRS Form 5558.                

*Type of Review:*                     Extension.                

*Title:*                     Application for Extension of Time to File Certain Employee Plan Returns.                

*Description:*                     This form is used by employers to request an extension of time to file the employee plan annual information return/report (Form 5500 series) or employee plan excise tax return (Form 5330). The data supplied is used to determine if such extension of time is warranted.                

*Respondents:*                     Business or other for-profit, Not-for-profit institutions.                

*Estimated Number of Respondents:*                     335,000.                

*Estimated Burden Hours Per Respondents:*                     33 minutes.                

*Frequency of Response:*                     On occasion.                

*Estimated Total Reporting Burden:*                     185,724 hours.                

*OMB Number:*                     1545-1276.                

*Regulation Project Number:*                     FI-88-86 Final (TD 8458).                

*Type of Review:*                     Extension.                

*Title:*                     Real Estate Mortgage Investment Conduits.                

*Description:*                     Section 860E(e) imposes an excise tax on the transfer of a residual interest in a REMIC to a disqualified party. The tax must be paid by the transferor of a pass-thru entity of which the disqualified party is an interest holder.                

*Respondents:*                     Business or other for-profit.                

*Estimated Number of Respondents:*                     1,600.                

*Estimated Burden Hours Per Respondents:*                     20 minutes.                

*Frequency of Response:*                     Annually.                

*Estimated Total Reporting Burden:*                     525 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. 00-25297  Filed 10-2-00; 8:45 am]

BILLING CODE 4830-01-P