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:

Comments should be received on or before March 2, 2016 to be assured of consideration.

# ADDRESSES:

                        Send comments regarding the burden estimates, or any other aspect of the information collections, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at                         *OIRA_Submission@OMB.EOP.gov*                         and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8117, Washington, DC 20220, or email at                         *PRA@treasury.gov.*

# FOR FURTHER INFORMATION CONTACT:

                        Copies of the submissions may be obtained by emailing                         *PRA@treasury.gov,*                         calling (202) 622-1295, or viewing the entire information collection request at                         *www.reginfo.gov.*

## Internal Revenue Service (IRS)

*OMB Control Number:*                         1545-0166.                    

*Type of Review:*                         Extension of a currently approved collection.                    

*Title:*                         Recapture of Investment Credit.                    

*Abstract:*                         Form 4255 is used to figure the increase in tax for the recapture of investment credit claimed and for the recapture of a qualifying therapeutic discovery project grant.                    

*Affected Public:*                         Businesses or other for-profits.                    

*Estimated Total Annual Burden Hours:*                         129,492.                    

*OMB Control Number:*                         1545-0195.                    

*Type of Review:*                         Extension of a currently approved collection.                    

*Title:*                         Election to Postpone Determination as to Whether the Presumption Applies that an activity is engaged in for profit.                    

*Abstract:*                         Section 183 of the Internal Revenue Code allows taxpayers to elect to postpone a determination as to whether an activity is entered into for profit or is in the nature of a nondeductible hobby. The election is made on Form 5213.                    

*Affected Public:*                         Businesses or other for-profits; Individuals.                    

*Estimated Total Annual Burden Hours:*                         2,762.                    

*OMB Control Number:*                         1545-1837.                    

*Type of Review:*                         Extension of a currently approved collection.                    

*Title:*                         Revenue Procedure 2003-36, Industry Issue Resolution Program.                    

*Abstract:*                         Rev. Proc. 2003-36 describes procedures for business taxpayers, industry associations, and other interested parties to submit issues for consideration under the Internal Revenue Service's Industry Issue Resolution (IIR) Program. The objective of the IIR Program is to identify frequently disputed or burdensome tax issues that are common to a significant number of business taxpayers that may be resolved through published or other administrative guidance.                    

*Affected Public:*                         Businesses or other for-profits.                    

*Estimated Average Annual Burden per Response:*                         40 hours.                    

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

Brenda Simms,

Treasury PRA Clearance Officer.

[FR Doc. 2016-01710 Filed 1-29-16; 8:45 am]

 BILLING CODE 4810-01-P