1998 Federal Register / Vol. 61, No. 16 / Wednesday, January 24, 1996 / Notices

DATES: Written comments should be

received on or before March 25, 1996 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Instructions for Requesting

Rulings and Determination Letters.

OMB Number: 1545–0819.

Regulation Project Number: 26 CFR

601.201.

Abstract: The IRS issues ruling letters

and determination letters to taxpayers

interpreting and applying the tax laws

to a specific set of facts. The procedural

regulations set forth the instructions for

requesting ruling and determination

letters.

Current Actions: There is no change to

the collection of information in this

existing regulation.

Type of Review: Extension of OMB

approval.

Affected Public: All taxpayers.

Estimated Number of Respondents:

271,914.

Estimated Time Per Respondent: The

estimated annual burden per respondent

varies from 15 minutes to 1 hour,

depending on individual circumstances,

with an estimated average of 55

minutes.

Estimated Total Annual Burden

Hours: 248,496.

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. Written

comments should address the accuracy

of the burden estimates and ways to

minimize burden including the use of

automated collection techniques or the

use of other forms of information

technology, as well as other relevant

aspects of the information collection

request.

Approved: January 17, 1996.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 96–1064 Filed 1–23–96; 8:45 am]

BILLING CODE 4830–01–P

Agency Information Collection

Activities; Comment Request

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.

Currently, the IRS is soliciting

comments concerning an existing final

regulation (IA–5–92), Carryover of

Passive Activity Losses and Credits and

At Risk Losses to Bankruptcy Estates of

Individuals.

DATES: Written comments should be

received on or before March 25, 1996 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Carryover of Passive Activity

Losses and Credits and at Risk Losses to

Bankruptcy Estates of Individuals.

OMB Number: 1545–1375.

Regulation Project Number: IA–5–92

Final.

Abstract: These regulations provide

rules for the carryover of a debtor’s

passive activity loss and credit under

section 469 and any ‘‘at risk’’ losses

under section 465 to the bankruptcy

estate. The regulations apply to cases

under chapter 7 or chapter 11 of title 11

of the United States Code.

Current Actions: There is no change to

the collection of information in this

existing regulation.

Type of Review: Extension of OMB

approval.

Affected Public: Individuals or

households.

Estimated Number of Respondents:

600,000.

Estimated Time per Respondent: The

estimated annual burden per respondent

varies from .5 hour to 1.5 hour,

depending on individual circumstances,

with an estimated average of 1 hour.

Estimated Total Annual Burden

Hours: 600,000.

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. Written

comments should address the accuracy

of the burden estimates and ways to

minimize burden including the use of

automated collection techniques or the

use of other forms of information

technology, as well as other relevant

aspects of the information collection

request.

Approved: January 17, 1996.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 96–1062 Filed 1–23–96; 8:45 am]

BILLING CODE 4930–01–P

Agency Information Collection

Activities; Comment Request

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.

Currently, the IRS is soliciting

comments concerning existing

regulations, PS–1–83 and PS–259–82,

Certain Elections under the Subchapter

S Revision Act of 1982; and PS–262–82,

Definition of an S Corporation.

DATES: Written comments should be

received on or before March 25, 1996, to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Martha R. Brinson,

(202) 622–3869, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Certain Elections under the

Subchapter S Revision Act of 1982; and

Definition of an S Corporation.

OMB Number: 1545–0731.

Regulation Project Number: PS–1–83

Notice of Proposed Rulemaking; PS–

259–82 Temporary; PS–262–82 Final.