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                    

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###### Department of the Treasury

# DATES:

Written comments should be received on or before October 24, 2005 to be assured of consideration. 

## Internal Revenue Service (IRS) 

*OMB Number:*                     1545-0619.                 

*Type of Review:*                     Revision.                 

*Title:*                     Credit for Increasing Research Activities.                 

*Form:*                     IRS form 6765.                 

*Description:*IRC section 38 allows for credit against income tax (Determined under IRC section 41) for an increase in research activities in a trade or business. Form 6765 is used by businesses and individuals engaged in a trade or business to figure and report credit. The data is used to verify that the credit claimed is correct.                 

*Respondents:*                     Business or other-for-profit.                 

*Estimated Total Burden Hours:*                     455,233 hours.                

*OMB Number:*                     15451257.                 

*Type of Review:*                     Extension.                 

*Title:*                     Credit for Prior Year Minimum Tax—Corporation.                 

*Form:*                     IRS form 8827.                 

*Description:*                     Section 53(d), as revised, allows corporation a minimum tax credit based on the full amount of alternative minimum tax incurred in tax years beginning after 1989, or a carry forward for use in a future year.                 

*Respondents:*                     Business or other for profit.                 

*Estimated Total Burden Hours:*                     25,000 hours.                

*OMB Number:*                     1545-1653.                 

*Type of Review:*                     Extension.                 

*Title:*                     Revenue Procedure 99-26 Secured Employee Benefits Settlement Initiative.                 

*Description:*                     This revenue procedure provides taxpayers options to settle cases in which they accelerated deductions for accrued employee benefits secured by a letter of credit, bond, or other similar financial instrument.                 

*Respondents:*                     Business or other for-profit.                 

*Estimated Total Burden Hours:*                     2,000 hours.                 

*Clearance Officer:*                     Glenn P. Kirkland, (202) 622-3428, Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224.                

*OMB Reviewer:*                     Alexander T. Hunt, (202) 395-7316, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503.                 

Michael A. Robinson, 

Treasury PRA Clearance Officer. 

[FR Doc. 05-19043 Filed 9-22-05; 8:45 am] 

BILLING CODE 4830-01-P