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the number of the CFR title and the number of each part
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                      related to
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 Department of the Treasury
 DATES: Written comments should be received on or before December 4, 2000 to be assured of consideration. Internal Revenue Service (IRS) *OMB Number:*
                     1545-0236. *Form Number:*
                    IRS Form 11-C. *Type of Review:*
                    Extension. *Title:*
                    Occupational Tax and Registration Return for Wagering. *Description:*
                     Form 11-C is used to register persons accepting wagers (IRC section 4412). IRS uses this form to register the respondent, collect the annual stamp tax (IRC section 4411), and to verify that the tax on wagers is reported on Form 730. *Respondents:*
                     Business or other for-profit, Individuals or households, Farms. *Estimated Number of Respondents/Recordkeepers:*
                    11,500. *Estimated Burden Hours Per Respondent/Recordkeeper:* Recordkeeping
7 hr., 24 min.Learning about the law or the form
57 min.Preparing the form
2 hr., 3 min.Copying, assembling, and sending the form to the IRS
16 min.
 *Frequency of Response:*
                    Annually. *Estimated Total Reporting/Recordkeeping Burden:*
                    123,050 hours. *OMB Number:*
                    1545-1093. *Regulation Project Number:*
                    IA-56-87 and IA-53-87 Final. *Type of Review:*
                    Extension. *Title:*
                    Minimum Tax—Tax Benefit Rule. *Description:*
                     Section 58(h) of the 1954 Internal Revenue Code provides that the Secretary shall provide for adjusting tax preference items where such items provided no tax benefit for any taxable year. This regulation provides guidance where tax preference items provided no tax benefit because of available credits and describes how to claim a credit or refund of minimum tax paid on such preferences. *Respondents:*
                     Business or other for-profit. *Estimated Number of Respondents:*
                     200. *Estimated Burden Hours Per Respondent:*
                    12 minutes. *Frequency of Response:*
                    Other (one-time claim for credit or refund). *Estimated Total Reporting Burden:*
                    40 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. 00-28216 Filed 11-2-00; 8:45 am] BILLING CODE 4830-01-U