15222 Federal Register / Vol. 62, No. 61 / Monday, March 31, 1997 / Notices

agent uses the information to determine

the appropriate withholding, if any.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 3,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—13 min.

Learning about the law or the form—

25 min.

Preparing the form—26 min.

Copying, assembling, and sending the

form to the IRS—20 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 42,600 hours.

OMB Number: 1545–1512.

Revenue Procedure Number: Revenue

Procedure 96–61.

Type of Review: Extension.

Title: Electronic Filing Program.

Description: Revenue Procedure 96–

61 informs those who participate in the

Electronic Filing Program for Form

1040, and Form 1040A, and Form

1040EZ, of their obligations to the

Internal Revenue Service, taxpayers,

and other participants.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 75,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 15 hours, 17

minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 1,146,272.

OMB Number: 1545–1513.

Revenue Procedure Number: Revenue

Procedure 96–62.

Type of Review: Extension.

Title: On-Line Filing Program.

Description: Revenue Procedure 96–

62 informs those who participate in the

On-Line Filing Program for Form 1040,

Form 1040A, and Form 1040EZ, of their

obligations to the Internal Revenue

Service, taxpayers, and other

participants.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 14.

Estimated Burden Hours Per

Respondent/Recordkeeper: 423 hours.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 5,919 hours.

OMB Number: 1545–1516.

Form Number: IRS Form 8832.

Type of Review: Extension.

Title: Entity Classification Election.

Description: An eligible entity that

chooses not to be classified under the

default rules or that wishes to change it

current classification must file Form

8832 to elect a classification.

Respondents: Business or other forprofit, Farms.

Estimated Number of Respondents/

Recordkeepers: 5,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—1 hr., 20 min.

Learning about the law or the form—

1 hr., 41 min.

Preparing and sending the form to the

IRS—17 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 16,500 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. 97–8080 Filed 3–28–97; 8:45 am]

BILLING CODE 4830–01–P

Submission to OMB for Review;

Comment Request

March 24, 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.

Internal Revenue Service (IRS)

OMB Number: 1545–0714.

Form Number: IRS Forms 8027 and

8027–T.

Type of Review: Extension.

Title: Employer’s Annual Information

Return of Tip and Allocated Tips (8027);

and Transmittal of Employer’s Annual

Information Return of Tip Income and

Allocated Tips (8027–T).

Description: To help IRS in its

examinations of returns filed by tipped

employees, large food or beverage

establishments are required to report

annually information concerning food

or beverage operations receipts, tips by

employees, and in certain cases, the

employer must allocate tips to certain

employees.

Respondents: Business and other forprofit, Individuals or households, Notfor-profit institution, State, Local or

Tribal Governments.

Estimated Number of Respondents/

Recordkeepers: 52,050.

Estimated Burden Hours Per

Respondent/Recordkeeper:

8027 8027–T

Recordkeeping ....................................................................................................................................................... 5 hr., 59 min ... 43 min.

Learning about the law or the form ....................................................................................................................... 42 min .............

Preparing and sending the form to the IRS .......................................................................................................... 50 min ............. 1 min.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 368,908 hours.

OMB Number: 1545–0817.

Regulation Project Number: EE–28–78

Final.

Type of Review: Extension.

Title: Inspection of Applications for

Tax Exemption and Applications for

Determination Letters for Pension and

Other Plans.

Description: Internal Revenue Code

section 6104 requires applications for

tax exempt status, annual reports of

private foundations, and certain

portions of returns to be open for public

inspection. Some information may be

withheld from disclosure. IRS needs the

information to comply with requests for

public inspection of the above-named

documents.

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

Government, State, Local or Tribal

Government.

Estimated Number of Respondents:

51,070.

Estimated Burden Hours Per

Respondent: 14 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

12,018 hours.
Federal Register / Vol. 62, No. 61 / Monday, March 31, 1997 / Notices 15223

OMB Number: 1545–1227.

Regulation Project Number: FI–104–

90 Final.

Type of Review: Extension.

Title: Tax Treatment of Salvage and

Reinsurance.

Description: The regulation provides a

disclosure requirement for an insurance

company that increases losses shown on

its annual statement by the amount of

estimated salvage recoverable taken into

account.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

2,500.

Estimated Burden Hours Per

Respondent: 2 hours.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

5,000 hours.

OMB Number: 1545–1240.

Regulation Project Number: INTL–

116–90 (NPRM).

Type of Review: Extension.

Title: Allocation of Charitable

Contributions.

Description: The recordkeeping

requirements affects businesses or other

for-profit institutions. This information

is required by the IRS to ensure the

proper application of section 1.861–

8(e)(iv) of the regulations. This

information will be used to verify the

U.S. source allocation of certain

charitable contributions.

Respondents: Business or other forprofit.

Estimated Number of Recordkeepers:

500.

Estimated Burden Hours Per

Recordkeeper: 1 hour.

Frequency of Response: Other.

Estimated Total Recordkeeping

Burden: 500 hours.

OMB Number: 1545–1347.

Regulation Project Number: FI–7–94

NPRM, Temporary and Final; FI–36–92

Final.

Type of Review: Extension.

Title: Arbitrage Restrictions on TaxExempt Bonds.

Description: The Code limits the

ability of state and local government

issuers of tax-exempt bonds to earn and/

or keep arbitrage profits earned with

bond proceeds. This regulation requires

recordkeeping of certain interest rate

hedges so that the hedges are taken into

account in determining those profits.

Respondents: State, Local or Tribal

Governments.

Estimated Number of Respondents/

Recordkeepers: 3,000.

Estimated Burden Hours Per

Respondent/Recordkeeper: 14 hours.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 42,000 hours.

OMB Number: 1545–1517.

Form Number: IRS Form 1099–MSA.

Type of Review: Extension.

Title: Distributions From Medical

Savings Accounts.

Description: This form will be used to

report distributions from a medical

savings account as set forth in section

220(h).

Respondents: Business or other forprofit.

Estimated Number of Respondents:

150,000.

Estimated Burden Hours Per

Respondent: 7 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

45,000 hours.

OMB Number: 1545–1518.

Form Number: IRS Form 5498–MSA.

Type of Review: Extension.

Title: Medical Savings Account

Information.

Description: This form will be used to

report contributions to a medical

savings account as set forth in section

220(h).

Respondents: Business or other forprofit.

Estimated Number of Respondents:

150,000.

Estimated Burden Hours Per

Respondent: 10 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

60,000 hours.

OMB Number: 1545–1519.

Form Number: IRS Form 1099–LTC.

Type of Review: Extension.

Title: Long-Term Care and

Accelerated Death Benefits.

Description: Under the terms of

Internal Revenue Code (IRC) sections

7702B and 101g, qualified long-term

care and accelerated death benefits paid

to chronically ill individuals are treated

as amounts received for expenses

incurred for medical care. Amounts

received on a per diem basis in excess

of $175.00 per day are taxable. Section

6050Q requires all such amounts to be

reported.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, State, Local or

Tribal Government.

Estimated Number of Respondents:

1,000.

Estimated Burden Hours Per

Respondent: 11 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

4,750 hours.

OMB Number: 1545–1520.

Revenue Procedure Number: Revenue

Procedures 97–4, 97–5, 97–6 and 97–8.

Type of Review: Extension.

Title: Letter Rulings (97–4); Technical

Advice (97–5); Determination Letters

(97–6); User Fees (97–8).

Description: The information

requested in proposed sections 7.07,

9.02–9.06, 10.02, 10.03, 11.03,

11.04(1)(5), 11.06, 12.01, 12.06, 12.07,

13.09(1), 14.02(1) and the Appendix of

proposed Revenue Procedure 97.4;

proposed sections 6.03, 9.01, 9.02,

10.03–10.05, 11.02, 11.03, 12.01, 13.03,

13.10, 15.10, 15.12, 16.04, 18.03–18.05

of proposed Revenue Procedure 97–5;

proposed sections 6.16, 6.18, 7.04,

9.07(4), 10.05, 14, 16, 17, 20.02, and

22.04 of proposed Revenue Procedure

97–6; and proposed section 6.01(12)(c),

6.12(6)(a), 6.13(1), and 11 of proposed

Revenue Procedure 97–8 is required to

enable the Office of the Assistant

Commissioner (Employee Plans and

Exempt Organizations) of the Internal

Revenue Service, which was established

by section 1051(a) of the Employee

Retirement Income Security Act of 1974

(section 7082(b) of the Internal Revenue

Code), to give advice on filing letter

ruling, determination letter, and

technical advice requests and process

such requests.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Farms, State,

Local or Tribal Governments.

Estimated Number of Respondents:

83,068.

Estimated Burden Hours Per

Respondent: 2 hours, 8 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

177,686 hours.

OMB Number: 1545–1522.

Revenue Procedure Number: Revenue

Procedures 97–1 and 97–3.

Type of Review: Extension.

Title: 26 CFR 601.201—Rulings and

Determination Letters.

Description: The information

requested in Revenue Procedure 97–1

under proposed sections 5.05, 6.07,

8.01, 8.02, 8.03, 8.04, 8.05, 8.07, 9.01,

10.06, 10.07, 10.09, 11.01, 11.06, 11.07,

12.11, 13.02, 15.02, 15.07, 15.08, 15.09,

and 15.11, paragraph (B)(1) of Appendix

A, and Appendix C, and in Revenue

Procedure 97–3 under proposed

sections 3.01 (22), (24), (25), (27), and

(28), 3.02 (1) and (3), 4.01(26), and 4.02

(1) and (7)(b) is required to enable the

Internal Revenue Service to give advice

on filing letter ruling and determination

letter requests and process such

requests.

Respondents: Business or other forprofit, Individuals or households,

Farms, Federal Government, State, Local

or Tribal Government.

Estimated Number of Respondents:

3,800.

Estimated Burden Hours Per

Respondent: 80 hours, 16 minutes.

Frequency of Response: On occasion.
15224 Federal Register / Vol. 62, No. 61 / Monday, March 31, 1997 / Notices

Estimated Total Reporting Burden:

304,990 hours.

OMB Number: 1545–1528.

Revenue Procedure Number: Revenue

Procedure 97–15.

Type of Review: Extension.

Title: Section 103—Remedial Payment

Closing Agreement.

Description: This information is

required by the Internal Revenue

Service to verify compliance with

sections 57, 103, 141, 142, 144, 145, and

147 of the Internal Revenue Code of

1986, as applicable (including any

corresponding provision, if any, of the

Internal Revenue Code of 1954). This

information will be used by the Service

to enter into a closing agreement with

the issuer to establish the closing

agreement amount.

Respondents: Not-for-profit

institutions.

Estimated Number of Respondents/

Recordkeepers: 15.

Estimated Burden Hours Per

Respondent/Recordkeeper: 1 hour, 30

minutes.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 75 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. 97–8081 Filed 3–28–97; 8:45 am]

BILLING CODE 4820–01–P

Office of the Secretary

List of Countries Requiring

Cooperation With an International

Boycott

In order to comply with the mandate

of section 999(a)(3) of the Internal

Revenue Code of 1986, the Department

of the Treasury is publishing a current

list of countries which may require

participation in, or cooperation with, an

international boycott (within the

meaning of section 999(b)(3) of the

Internal Revenue Code of 1986).

On the basis of the best information

currently available to the Department of

the Treasury, the following countries

may require participation in, or

cooperation with, an international

boycott (within the meaning of section

999(b)(3) of the Internal Revenue Code

of 1986).

Bahrain

Iraq

Kuwait

Lebanon

Libya

Oman

Qatar

Saudi Arabia

Syria

United Arab Emirates

Yemen, Republic of

Dated: March 19, 1997.

Joseph Guttentag,

International Tax Counsel (Tax Policy).

[FR Doc. 97–8005 Filed 3–28–97; 8:45 am]

BILLING CODE 4810–25–M

Customs Service

[T.D. 97–18]

Customs Commercial Gauger Approval

of Marine Technical Surveyors, Inc.

AGENCY: U.S. Customs Service,

Department of the Treasury.

ACTION: Notice of approval of Marine

Technical Surveyors, Inc., as a

commercial gauger.

SUMMARY: Marine Technical Surveyors,

Inc. has applied to U.S. Customs for

approval to gauge imported petroleum,

petroleum products, organic chemicals

and vegetable and animal oils under

Part 151.13 of the Customs Regulations

(19 CFR 151.13) at their Donaldsonville,

Louisiana facility. Customs has

determined that this facility meets all of

the requirements for approval as a

commercial gauger. Therefore, in

accordance with Part 151.13(f) of the

Customs Regulations, Marine Technical

Surveyors, Inc.’s Donaldsonville,

Louisiana site is approved to gauge the

products named above in all Customs

ports.

SUPPLEMENTARY INFORMATION:

Background

Part 151 of the Customs Regulations

provides for the acceptance at Customs

ports of laboratory analyses and gauging

reports for certain products from

Customs accredited commercial

laboratories and approved gaugers.

Marine Technical Surveyors, Inc., of

Donaldsonville, Louisiana has applied

to Customs for commercial gauger

approval. Customs has determined that

Marine Technical Surveyors, Inc. meets

all the requirements for approval as a

commercial gauger. Therefore, in

accordance with part 151.13(f) of the

Customs Regulations, Marine Technical

Surveyors, Inc.’s Donaldsonville,

Louisiana site is approved to gauge the

products named above in all Customs

ports.

Location

Marine Technical Surveyors, Inc.’s

approved site is located at: 125 Railroad

Avenue, Donaldsonville, Louisiana

70346.

EFFECTIVE DATE: March 5, 1997.

FOR FURTHER INFORMATION CONTACT: Ira

S. Reese, Senior Science Officer,

Laboratories and Scientific Services,

U.S. Customs Service, 1301 Constitution

Avenue NW., Washington, DC 20229 at

(202) 927–1060.

Dated: March 19, 1997.

George D. Heavey,

Director, Laboratories and Scientific Services.

[FR Doc. 97–7992 Filed 3–28–97; 8:45 am]

BILLING CODE 4820–02–P

UNITED STATES ENRICHMENT

CORPORATION

Sunshine Act Meeting

TIME AND DATE: 8:00 a.m., Wednesday,

April 2, 1997.

PLACE: USEC Corporate Headquarters,

6903 Rockledge Drive, Bethesda,

Maryland 20817.

STATUS: One part of this meeting will be

open to the public. The balance of the

meeting will be closed to the public.

MATTERS TO BE CONSIDERED:

Portion Open to the Public

• NRC Regulatory Process.

Portions Closed to the Public

• Consideration of commercial and

financial issues of the Corporation.

CONTACT PERSON FOR MORE INFORMATION:

Barbara Arnold, 301–564–3354.

Dated: March 26, 1997.

William H. Timbers, Jr.,

President and Chief Executive Officer.

[FR Doc. 97–8157 Filed 3–26–97; 4:53 pm]

BILLING CODE 8720–01–M