Federal Register / Vol. 62, No. 45 / Friday, March 7, 1997 / Notices 10621

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

Internal Revenue Service (IRS)

OMB Number: 1545–0919.

Regulation Project Number: PS–105–

75 Final.

Type of Review: Extension.

Title: Limitations on Percentage

Depletion in the Case of Oil and Gas

Wells.

Description: The regulations require

each partner to separately keep records

of his share of the adjusted basis of

partnership oil and gas property and

require each partnership, trust, estate,

and operator to provide information

necessary to compute depletion with

respect to oil or gas to certain persons.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 1,500,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 1 hour.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 1 hour.

OMB Number: 1545–0928.

Regulation Project Number: EE–35–85

Final (TD 8219).

Type of Review: Revision.

Title: Income Tax: Taxable Years

Beginning After December 31, 1953;

OMB Control Number Under the

Paperwork Reduction Act; Survivor

Benefits, Distribution Restriction and

Various Other Issues Under the

Retirement Equity Act of 1984.

Description: The notices referred to in

this Treasury decision are required by

statute and must be provided by

employers to retirement plan

participants to inform participants of

their rights under the plan or under the

law. Failure to timely notify participants

of their rights may result in loss of plan

benefits.

Respondents: Business or other forprofit, Not-for-profit institutions,

Federal Government, State, Local or

Tribal Government.

Estimated Number of Respondents:

750,000.

Estimated Burden Hours Per

Respondent: 31 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

385,000 hours.

OMB Number: 1545–1218.

Regulation Project Number: CO–25–

96 (formerly CO–132–87) NPRM and

Temp.

Type of Review: Extension.

Title: Regulations Under Section 1502

of the Internal Revenue Code of 1986;

Limitations on Net Operating Loss

Carryforwards and Certain Built-In

Losses and Credits Following an

Ownership Change of a Consolidated

Group.

Description: Section 1502 provides for

the promulgation of regulations with

respect to corporations that file

consolidated income tax returns.

Section 382 limits the amount of income

that can be offset by loss carryovers after

an ownership change. These regulations

provide rules for applying section 382 to

groups filing consolidated returns.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

9125.

Estimated Burden Hours Per

Respondent: 15 minutes.

Frequency of Response: Other

(changes in group membership).

Estimated Total Reporting Burden:

380 hours.

OMB Number: 1545–1233.

Regulation Project Number: IA–14–91

Final.

Type of Review: Extension.

Title: Adjusted Current Earnings.

Description: This regulation affects

business and other for-profit

institutions. This information is

required by the IRS to ensure the proper

application of section 1.56(g)–1 of the

regulation. It will be used to verify that

taxpayers have properly elected the

benefits of section 1.56(g)–1(r) of the

regulation.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

1,000.

Estimated Burden Hours Per

Respondent: 1 hour.

Frequency of Response: Other (once

only).

Estimated Total Reporting Burden:

1,000 hours.

OMB Number: 1545–1431.

Regulation Project Number: IA–74–93

Final.

Type of Review: Extension.

Title: Substantiation Requirements for

Certain Contributions.

Description: The regulations provide

that, for purposes of substantiation for

certain charitable contributions,

consideration does not include de

minimis goods and services. It also

provides guidance on how taxpayers

may satisfy the substantiation

requirement for contributions of $250 or

more.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions. Estimated

Number of Respondents: 16,000.

Estimated Burden Hours Per

Respondent: 3 hours, 13 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

51,500 hours.

OMB Number: 1545–1506.

Notice Number: Notice 96–65.

Type of Review: Extension.

Title: Treatment of a Trust as

Domestic or Foreign—Changes Made by

the Small Business Job Protection Act.

Description: Notice 96–65 announces

that a domestic trust may avoid an

involuntary change in status caused by

operation of the Small Business Act of

1996 by reforming within a reasonable

period of time. The notice also

announces how to elect to apply the

new trust status rules retroactively.

Respondents: Individuals or

households, Business or other for-profit,

Not-for-profit institutions.

Estimated Number of Respondents:

1,200.

Estimated Burden Hours Per

Respondent: 28 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

550 hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW, Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 97–5604 Filed 3–6–97; 8:45 am]

BILLING CODE 4830–01–P

Submission for OMB review; comment

request

February 28, 1997.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.
10622 Federal Register / Vol. 62, No. 45 / Friday, March 7, 1997 / Notices

Special Request: In order to complete

the survey described below on March

21, 1997 the Department of the Treasury

is requesting that the Office of

Management and Budget (OMB) review

and approve this information collection

by March 7, 1997. To obtain a copy of

this survey, please contact the FMS

Clearance Officer at the address listed

below.

Financial Management Service (FMS)

OMB Number: New.

Form Number: None.

Type of Review: New collection.

Title: Socioeconomic and

Demographic Study (Telephone Survey

of Federal Benefit Program Check

Recipients).

Description: Public Law 104–134

directs Treasury to study the

socioeconomic and demographic

characteristics of those who do not have

Direct Deposit and determine how best

to increase usage. The focus groups will

aid in the design of a telephone survey

which will support the development of

a Direct /deposit marketing/media plan.

Respondents will be individuals who

currently receive Federal Government

program payments by check.

Respondent: Individuals or

households.

Estimated Number of Respondents:

9,008.

Estimated Burden Hours Per

Response: 15 minutes.

Frequency of Response: Other (one

time).

Estimated Total Reporting Burden:

402 hours.

Clearance Officer: Jacqueline R. Perry

(301) 344–8577, Financial Management

Service, 3361–L 75th Avenue, Landover,

MD 20785.

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. 97–5605 Filed 3–6–97; 8:45 am]

BILLING CODE 4810–35–P

Submission for OMB Review;

Comment Request

February 28, 1997.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

Special Request: In order to begin the

study described below in early April

1997, the Department of the Treasury is

requesting that the Office of

Management and Budget (OMB) review

and approve this information collection

by March 12, 1997. To obtain a copy of

this study, please contact the IRS

Clearance Officer at the address listed

below.

Internal Revenue Service (IRS)

OMB Number: 1545–1349.

Project Number: SOI–26.

Type of Review: Revision.

Title: Internal Revenue Service (IRS)

4868 (Extension to File) TeleFile Script

Study.

Description: The purpose of the

development and support of the 4868

script is to facilitate the use of a

Touchtone Data Entry (TDE) system

which allows tax preparers to extend

the first filing fate of their clients’ tax

returns in a ‘‘paperless’’ environment.

Additionally, this study is expected to

examine cognitive issues involved in

TDE procedures, using specific research

methodologies, in order to assess error

associated with the extension to file

process in a timely and accurate

manner.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

13.

Estimated Burden Hours Per

Respondent:

Pretest—4.5 minutes.

Cognitive test—15 minutes.

Frequency of Response: Other.

Estimated Total Reporting Burden: 20

hours.

Clearance Officer: Garrick Shear (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution Avenue,

NW, Washington, DC 20224.

OMB Reviewer: Alexander T. Hunt

(202) 395–7860, Office of Management

and Budget, Room 10226, New

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 97–5606 Filed 3–6–97; 8:45 am]

BILLING CODE 4830–01–P

Submission for OMB Review;

Comment Request

February 28, 1997.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

Special Request: In order to begin the

surveys described below April 1997, the

Department of the Treasury is

requesting that the Office of

Management and Budget (OMB) review

and approve this information collection

by March 12, 1997. To obtain a copy of

this study, please contact the IRS

Clearance Officer at the address listed

below.

Internal Revenue Service (IRS)

OMB Number: 1545–1349.

Project Number: SOI–27.

Type of Review: Revision.

Title: 1997 941 TeleFile User and

Non-user Customer Satisfaction

Surveys.

Description: The 941 TeleFile Quality

Measurement Team with the assistance

of the Bureau of Labor Statistics

Behavioral Research Science Laboratory

has developed two mail-out/mail back

customer satisfaction surveys. A nonuser customer survey will collect data

from a sample of businesses that did not

(or could not) use the 941 TeleFile

system during the first filing quarter

(April-May 1997). The user survey will

collect data from a sample of businesses

that successfully used 941 TeleFile

during the second 1997 filing quarter

(July-August 1997). The surveys will be

conducted as part of a four quarter pilot

test of the 941 TeleFile system in the

Tennessee Computing Center starting in

April 1997 and concluding in May 1998.

The purpose of the surveys is to obtain

feedback from businesses on the IRS

marketing effort, reasons why

businesses used or did not use TeleFile,

and receive suggestions on how the IRS

can improve the 941 TeleFile system.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

2,788.

Estimated Burden Hours Per

Respondent:

1997 First Quarter Non-User

Customer Survey—5 minutes.

1997 Second Quarter User

Customer Survey—10 minutes.

Frequency of Response: Other.

Estimated Total Reporting Burden:

369 hours.