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 May 21, 2009 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-1428.                

*Type of Review:*                     Extension.                

*Form:*                     8023.                

*Title:*                     Elections Under Section 338 for Corporations Making Qualified Stock Purchases.                

*Description:*                     Form 8023 is used by corporations that acquire the stock of another corporation to elect to treat the purchase of stock as a purchase of the other corporation's assets. The IRS uses Form 8023 to determine if the purchasing corporation reports the sale of its assets on its income tax return and to determine if the purchasing corporation has properly made the election.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     2,559 hours.                

*OMB Number:*                     1545-1191.                

*Type of Review:*                     Extension.                

*Title:*                     INTL-868-89 (Final) Information with Respect to Certain Foreign-Owned Corporations.                

*Description:*                     The regulations require record maintenance, annual information filing, and the authorization of the U.S. Corporation to act as an agent for IRS summons purposes. These requirements allow IRS International examiners to better audit the returns of U.S. corporations engaged in crossborder transactions with a related party.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     630,000 hours.                

*Clearance Officer:*                     R. Joseph Durbala, (202) 622-3634, Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224.                

*OMB Reviewer:*                     Shagufta Ahmed, (202) 395-7873, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503.                

Celina Elphage,

Treasury PRA Clearance Officer.

[FR Doc. E9-9061 Filed 4-20-09; 8:45 am]

BILLING CODE 4830-01-P