Federal Register / Vol. 60, No. 76 / Thursday, April 20, 1995 / Notices 19807

DEPARTMENT OF THE TREASURY

Public Information Collection

Requirements Submitted to OMB for

Review

April 14, 1995.

The Department of The Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1980,

Public Law 96–511. 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: 1545–0044.

Form Number: IRS Form 973.

Type of Review: Extension.

Title: Corporation Claim for Deduction

for Consent Dividends.

Description: Corporations file Form 973

to claim a deduction for dividends

paid. If shareholders consent and IRS

approves, the corporation may claim

a deduction for dividends paid, which

reduces the corporation’s tax liability.

IRS uses Form 973 to determine if

shareholders have included the

dividend in gross income.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 500.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—4 hr., 4 min.

Learning about the law or the form—

24 min.

Preparing and sending the form to the

IRS—29 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 2,475 hours

Clearance Officer: Garrick Shear, (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

OMB Reviewer: Milo Sunderhauf, (202)

395–7340, Office of Management and

Budget, Room 10226, New Executive

Office Building, Washington, DC

20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 95–9779 Filed 4–19–95; 8:45 am]

BILLING CODE 4830–01–P

Public Information Collection

Requirements Submitted to OMB for

Review

April 12, 1995.

The Department of The Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1980,

Public Law 96–511. 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.

Special Request

In order to conduct the customer

satisfaction survey described below in

the early-May timeframe, the

Department of Treasury is requesting

Office of Management and Budget

(OMB) review and approval of this

information collection by April 25,

1995. To obtain a copy of this survey,

please write to the IRS Clearance Officer

at the address listed below.

Internal Revenue Service (IRS)

OMB Number: 1545–1349.

Form Number: None.

Type of Review: Revision.

Title: 1995 TAXLINK Customer

Satisfaction Survey.

Description: The Small Business Affairs

Office and the Submission Processing

Division of the Internal Revenue

Service are interested in collecting

customer satisfaction data from

taxpayers currently enrolled in

TAXLINK or the electronic federal

deposit system. Additionally, the

North American Free Trade

Agreement (NAFTA) included a

requirement that the U.S. government

collect a certain percentage of

depository taxes electronically.

Regulations mandating usage of

Electronic Funds Transfer (EFT) were

issued on July 1, 1994. This survey is

scheduled for early May to allow for

a full quarter of federal tax deposits to

be made electronically.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

4,000.

Estimated Burden Hours Per

Respondent:

Survey Notification Letter—2

minutes.

Interviews—10 minutes.

Survey—10 minutes.

Frequency of Response: Other.

Estimated Total Reporting Burden: 634

hours.

Clearance Officer: Garrick Shear, (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

OMB Reviewer: Milo Sunderhauf, (202)

395–7340, Office of Management and

Budget, Room 10226, New Executive

Office Building, Washington, DC

20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 95–9778 Filed 4–19–95; 8:45 am]

BILLING CODE 4830–01–P

Public Information Collection

Requirements Submitted to OMB for

Review

April 12, 1995.

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 1980,

Public Law 96–511. 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: 1545–0026.

Form Number: IRS Form 926.

Type of Review: Extension.

Title: Return by a U.S. Transfer of

Property to a Foreign Corporation,

Foreign Estate, or Trust or Foreign

Partnership.

Description: U.S. persons file Form 926

to report the transfer of property to a

foreign entity and to report

information required by section

6038B. The IRS uses Form 926 to

determine if the excise tax is properly

computed and if any of the exceptions

from the excise tax apply.

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents/

Recordkeepers: 1,000.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—7 hr., 25 min.

Learning about the law or the form—

2 hr., 59 min.

Preparing and sending the form to the

IRS—3 hr., 14 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 13,620 hours.

OMB Number: 1545–0159.
19808 Federal Register / Vol. 60, No. 76 / Thursday, April 20, 1995 / Notices

Form Number: IRS Form 3520.

Type of Review: Extension.

Title: Creation of or Transfers to Certain

Foreign Trusts.

Description: Form 3520 is filed by U.S.

persons who create a foreign trust or

transfer property to a foreign trust.

IRS uses Form 3520 to establish the

identity of the U.S. person and to

determine if the transfer is subject to

the excise tax.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 500.

Estimated Burden Hours Per

Respondent/Recordkeepers:

Recordkeeping—5 hr., 44 min.

Learning about the law or the form—

35 min.

Preparing and sending the form to the

IRS—43 min.

Frequency of Response: On occasion.

Estimated Total Reporting/Reporting

Burden: 3,525 hours.

OMB Number: 1545–0196.

Form Number: IRS Form 5227.

Type of Review: Revision.

Title: Split-Interest Trust Information

Return.

Description: The data reported is used to

verify that the beneficiaries of a

charitable remainder trust include the

correct amounts in their tax returns,

and that the split-interest trust is not

subject to private foundation tax.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 53,303.

Estimated Burden Hours Per

Respondent/Recordkeepers:

Recordkeeping—46 hr., 38 min.

Learning about the law or the form—

3 hr., 30 min.

Preparing the form—10 hr., 0 min.

Copying, assembling, and sending the

form to the IRS—1 hr., 37 min.

Frequency of Response: Annually.

Estimated Total Reporting/Reporting

Burden: 3,290,927 hours.

Clearance Officer: Garrick Shear, (202)

622–3869, Internal Revenue Service,

Room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224

OMB Reviewer: Milo Sunderhauf, (202)

395–7340, Office of Management and

Budget, Room 10226, New Executive

Office Building, Washington, DC

20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 95–9777 Filed 4–19–95; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS

AFFAIRS

Summary of Precedent Opinions of the

General Counsel

AGENCY: Department of Veterans Affairs.

ACTION: Notice.

SUMMARY: The Department of Veterans

Affairs (VA) is publishing a summary of

legal interpretations issued by the

Department’s General Counsel involving

veterans’ benefits under laws

administered by VA. These

interpretations are considered

precedential by VA and will be followed

by VA officials and employees in future

claim matters. These summaries are

published to provide the public, and, in

particular, veterans’ benefit claimants

and their representatives, with notice of

VA’s interpretation regarding the legal

matter at issue.

FOR FURTHER INFORMATION CONTACT:

Jane L. Lehman, Chief, Law Library,

Department of Veterans Affairs, 810

Vermont Avenue, NW., Washington, DC

20420, (202) 273–6558.

SUPPLEMENTARY INFORMATION: VA

regulations at 38 CFR 2.6(e)(9) and

14.507 authorize the Department’s

General Counsel to issue written legal

opinions having precedential effect in

adjudications and appeals involving

veterans’ benefits under laws

administered by VA. The General

Counsel’s interpretations on legal

matters, contained in such opinions, are

conclusive as to all VA officials and

employees not only in the matter at

issue but also in future adjudications

and appeals, in the absence of a change

in controlling statute or regulations or a

superseding written legal opinion of the

General Counsel.

VA publishes summaries of such

opinions in order to provide the public

with notice of those interpretations of

the General Counsel which must be

followed in future benefit matters and to

assist veterans’ benefit claimants and

their representatives in the prosecution

of benefit claims. The full text of such

opinions, with personal identifiers

deleted, may be obtained by contacting

the VA official named above. As of

January 1, 1995, General Counsel

precedent opinions are cited as

VAPOGCPREC XX–XX (Number and

Year), e.g., VAOPGCPREC 1–95.

O.G.C. Precedent 23–94

Question Presented

You have indicated you wish to

instruct VA Regional Offices to

adjudicate those pending 1151 claims

which can be allowed on the basis of the

U.S. Supreme Court’s precedential

decision in Brown v. Gardner, No. 93–

1128 (S. Ct., Dec. 12, 1994), and seek

advice as to the proper criteria for so

doing.

Held

Pending an opinion from the U.S.

Attorney General on the meaning of a

footnote in the U.S. Supreme Court’s

opinion in Brown v. Gardner, U.S. Sup.

Ct. No. 93–1128 (Dec. 12, 1994), VA

may, based on the Supreme Court’s

opinion, allow claims for benefits under

38 U.S.C. 1151 if: (1) an injury resulting

from VA treatment caused additional

disability or death and the injury is not

a risk of which the veteran was

informed before consent to undergo the

treatment, or (2) indicated fault on the

part of VA care-providers or the

occurrence of an accident resulted in

additional disability or death. No claim

for benefits under 38 U.S.C. 1151 should

be denied because no fault on the part

of VA care-providers or the occurrence

of an accident was shown.

Effective date: December 27, 1994.

VAOPGCPREC 1–95

Question Presented

a. Is the Department of Veterans

Affairs Adjudication Procedure Manual

M21–1, part IV, ¶ 20.46b., inconsistent

with applicable law and regulation

insofar as the manual directs that a

surviving spouse’s improved-pension

award shall reflect the dependency of a

child who is not in the surviving

spouse’s custody, but who receives a

protected apportionment of the

surviving spouse’s pension under

section 306 of Public Law No. 95–588?

b. If the manual provision is

consistent with the law and regulations,

must it be applied uniformly regardless

of whether it is to the surviving spouse’s

advantage?

Held

a. The provision in VA Adjudication

Procedure Manual M21–1, part IV,

¶ 20.46b., requiring payment of

increased improved-pension to a

surviving spouse when a veteran’s child

not in the spouse’s custody receives a

protected apportionment, is inconsistent

with the provision of 38 U.S.C. 1541 (b)

and (c) which authorize payment of the

increased rate only when the veteran’s

child is in the surviving spouse’s

custody.

b. In view of the holding in paragraph

a., above, the second question presented

is moot.

Effective date: January 4, 1995.