Federal Register / Vol. 66, No. 106 / Friday, June 1, 2001 / Notices 29885

TABLE OF AUTHORITIES, DOCUMENTS

TO BE FILED, AND AUTHORIZED OFFICIALS—Continued

Regulatory section

Officer(s) authorized

to act or receive document.

§ 13.62 ....................... Assistant to the Division Chief, ALFD..

TABLE OF AUTHORITIES, DOCUMENTS

TO BE FILED, AND AUTHORIZED OFFICIALS—Continued

Regulatory section

Officer(s) authorized

to act or receive document.

§ 13.72(b) .................. Assistant Director (Alcohol and Tobacco)

BILLING CODE 4810–31–P

[FR Doc. 01–13820 Filed 5–31–01; 8:45 am]

BILLING CODE 4810 31 C

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[INTL–45–86]

Proposed Collection; Comment

Request for Regulation Project

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork ReductionAct of 1995,

Public Law 104–13 (44 U.S.C.

3506(c)(2)(A)).

Currently, the IRS is soliciting

comments concerning an existing final

regulation, INTL–45–86 (TD 8125),

Foreign Management and Foreign

Economic Processes Requirements of a

Foreign Sales Corporation (§ 1.924).

DATES: Written comments should be

received on or before July 31, 2001 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the regulation should be

directed to Allan Hopkins, (202) 622–

6665, Internal Revenue Service, room

5244, 1111 Constitution Avenue NW.,

Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Foreign Management and

Foreign Economic Processes

Requirements of a Foreign Sales

Corporation.

OMB Number: 1545–0904.

Regulation Project Number: INTL–45–

86.

Abstract: This regulation provides

rules for complying with foreign

management and foreign economic

process requirements to enable foreign

sales corporations to produce foreign

trading gross receipts and qualify for

reduced tax rates. Section 1.924(d)–

1(b)(2) of the regulation requires that

records must be kept to verify that the

29886 Federal Register / Vol. 66, No. 106 / Friday, June 1, 2001 / Notices

necessary activities were performed

outside the United States.

Current Actions: There is no change to

this existing regulation.

Type of review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations.

Estimated Number of Respondents:

11,001.

Estimated Time Per Respondent: 2

hours.

Estimated Total Annual Burden

Hours: 22,001.

The following paragraph applies to all

of the collections of information covered

by this notice:

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless the collection of information

displays a valid OMB control number.

Books or records relating to a

collection of information must be

retained as long as their contents may

become material in the administration

of any internal revenue law. Generally,

tax returns and tax return information

are confidential, as required by 26

U.S.C. 6103.

Request for Comments: Comments

submitted in response to this notice will

be summarized and/or included in the

request for OMB approval. All

comments will become a matter of

public record.

Comments are invited on: (a) Whether

the collection of information is

necessary for the proper performance of

the functions of the agency, including

whether the information shall have

practical utility; (b) the accuracy of the

agency’s estimate of the burden of the

collection of information; (c) ways to

enhance the quality, utility, and clarity

of the information to be collected; (d)

ways to minimize the burden of the

collection of information on

respondents, including through the use

of automated collection techniques or

other forms of information technology;

and (e) estimates of capital or start-up

costs and costs of operation,

maintenance, and purchase of services

to provide information.

Approved: May 21, 2001.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 01–13804 Filed 5–31–01; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[PS–78–91; PS–50–92;and REG–114664–97]

Proposed Collection; Comment

Request for Regulation Project

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

3506(c)(2)(A)). Currently, the IRS is

soliciting comments concerning existing

final regulations, PS–78–91 (TD 8430),

Procedure for Monitoring Compliance

With Low-Income Housing Credit

Requirements; PS–50–92 (TD 8521),

Rules To Carry Out the Purposes of

Section 42 and for Correcting

Administrative Errors and Omissions;

and REG–114664–97 (TD 8859),

Compliance Monitoring and

Miscellaneous Issues Relating to the

Low-Income Housing Credit (§§ 1.42–5,

1.42–13, and 1.42–17).

DATES: Written comments should be

received on or before July 31, 2001 to be

assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the regulations should be

directed to Carol Savage, (202) 622–

3945, Internal Revenue Service, room

5242, 1111 Constitution Avenue NW.,

Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: PS–78–91, Procedure for

Monitoring Compliance With LowIncome Housing Credit Requirements;

PS–50–92, Rules To Carry Out the

Purposes of Section 42 and for

Correcting Administrative Errors and

Omissions; and REG–114664–97,

Compliance Monitoring and

Miscellaneous Issues Relating to the

Low-Income Housing Credit.

OMB Number: 1545–1357. Regulation

Project Numbers: PS–78–91; PS–50–92;

and REG–114664–97.

Abstract: PS–78–91 This regulation

requires state allocation plans to

provide a procedure for state and local

housing credit agencies to monitor for

compliance with the requirements of

Code section 42 and report any

noncompliance to the IRS. PS–50–92

This regulation concerns the Secretary

of the Treasury’s authority to provide

guidance under Code section 42 and

allows state and local housing credit

agencies to correct administrative errors

and omissions made in connection with

allocations of low-income housing

credit dollar amounts and

recordkeeping within a reasonable

period after their discovery. REG–

114664–97 This regulation amends the

procedures for state and local housing

credit agencies’ compliance monitoring

and the rules for state and local housing

credit agencies’ correction of

administrative errors or omissions.

Current Actions: There is no change to

these existing regulations.

Type of Review: Extension of a

currently approved collection.

Affected Public: Business or other forprofit organizations, individual or

households, not-for-profit institutions,

and state, local or tribal governments.

Estimated Number of Respondents:

22,055.

Estimated Time Per Respondent: 4

hours, 45 minutes.

Estimated Total Annual Burden

Hours: 104,899.

The following paragraph applies to all

of the collections of information covered

by this notice:

An agency may not conduct or

sponsor, and a person is not required to

respond to, a collection of information

unless the collection of information

displays a valid OMB control number.

Books or records relating to a collection

of information must be retained as long

as their contents may become material

in the administration of any internal

revenue law. Generally, tax returns and

tax return information are confidential,

as required by 26 U.S.C. 6103.

Request for Comments: Comments

submitted in response to this notice will

be summarized and/or included in the

request for OMB approval. All

comments will become a matter of

public record.

Comments are invited on: (a) Whether

the collection of information is

necessary for the proper performance of

the functions of the agency, including

whether the information shall have

practical utility; (b) the accuracy of the

agency’s estimate of the burden of the

collection of information; (c) ways to

enhance the quality, utility, and clarity

of the information to be collected; (d)

ways to minimize the burden of the

collection of information on

respondents, including through the use

of automated collection techniques or