25014 Federal Register / Vol. 61, No. 97 / Friday, May 17, 1996 / Notices

Production, Storage, and Disposition,

and Supporting Data by Licensed

Explosives Manufacturers, and

Manufacturers (Limited).

Description: These records, prepared

by explosives manufacturers and

explosives manufacturers (Limited)

provide ATF with the ability to race

explosives used in crime.

Respondents: Business or other forprofit.

Estimated Number of Recordkeepers:

1,053.

Estimated Burden Hours Per

Recordkeeper: 15 minutes.

Frequency of Response: Weekly.

Estimated Total Recordkeeping

Burden: 68,835 hours.

OMB Number: 1512–0467.

Form Number: ATF 5000.24.

Type of Review: Extension.

Title: Excise Tax Return—Alcohol and

Tobacco.

Description: Businesses report their

Federal excise tax liability on distilled

spirits, wine, beer, tobacco products,

cigarette papers and tubes on ATF F

5000.24. ATF needs this form to identify

the taxpayer and to determine the

amount and type of taxes due and paid.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

2,800.

Estimated Burden Hours Per

Respondent: 42 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

35,280 hours.

OMB Number: 1512–0497.

Form Number: ATF F 5000.25.

Type of Review: Extension.

Title: Excise Tax Return—Alcohol and

Tobacco (Puerto Rico).

Description: Businesses in Puerto Rico

report their Federal excise tax liability

on distilled spirits, wine, beer, tobacco

products, cigarette papers and tubes on

ATF F 5000.24. ATF needs this form to

identify the taxpayer and to determine

the amount and type of taxes due and

paid.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

30.

Estimated Burden Hours Per

Respondent: 15 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

130 hours.

Clearance Officer: Robert N. Hogarth,

(202) 927–8930, Bureau of Alcohol,

Tobacco and Firearms Room 3200, 650

Massachusetts Avenue, NW.,

Washington, DC 20226.

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. 96–12430 Filed 5–16–96; 8:45 am]

BILLING CODE 4810–31–P

Submission to OMB for Review;

Comment Request

May 9, 1996.

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 1995,

Public Law 104–13. 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: 1545–1005.

Regulation ID Number: PS–62–87

Final.

Type of Review: Extension.

Title: Low-Income Housing Credit for

Federally-Assisted Buildings.

Description: The rule requires the

taxpayer (low-income building owner)

to seek a waiver in writing from the IRS

concerning low-income buildings

acquired during a special 10-year period

in order to avert a claim against a

Federal mortgage insurance fund.

Respondents: Business or other forprofit, Individuals or households, Notfor-profit institutions, Federal

Government, State, Local or Tribal

Government.

Estimated Number of Respondents:

1,000.

Estimated Burden Hours Per

Respondent: 3 hours.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

3,000 hours.

OMB Number: 1545–1011.

Regulation ID Number: Notice 87–61,

LR–130–86 Announcement.

Type of Review: Extension.

Title: Long-Term Contracts; Methods

of Accounting Under Tax Reform.

Description: These reporting

requirements are necessary to permit

taxpayers to change their methods of

accounting for long-term contracts to

comply with section 460 of the Internal

Revenue Code.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

5,000.

Estimated Burden Hours Per

Respondent: 5 hours.

Frequency of Response: Other (for the

first taxable year the taxpayer changes

its method).

Estimated Total Reporting Burden:

25,000 hours.

OMB Number: 1545–1244.

Regulation ID Number: PS–39–89

NPRM.

Type of Review: Extension.

Title: Limitation on Passive Activity

Losses and Credits—Treatment of SelfCharged Items of Income and Expense.

Description: The IRS will use this

information to determine whether the

entity has made a proper timely election

and to determine that taxpayers are

complying with the election in the

taxable year of the election and

subsequent taxable years.

Respondents: Business or other forprofit, Individuals or households.

Estimated Number of Respondents:

1,000.

Estimated Burden Hours Per

Respondent: 6 minutes.

Frequency of Response: Other (first

taxable year that entity seeks to make

election).

Estimated Total Reporting Burden:

100 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. 96–12431 Filed 5–16–96; 8:45 am]

BILLING CODE 4830–01–P

Submission to OMB for Review;

Comment Request

May 10, 1996.

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 1995,

Public Law 104–13. 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.