49540 Federal Register / Vol. 73, No. 163 / Thursday, August 21, 2008 / Notices 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Carolyn N. Brown, at (202) 

622–6688, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Limitations on Dividends 

Received Deduction and Other 

Guidance. 

OMB Number: 1545–1943. 

Regulation Project Number: Notice–

123059–05. 

Abstract: This document provides 

guidance under new section 965, which 

was enacted by the American Jobs 

Creation Act of 2004 (Pub. L. 108–357). 

In general, and subject to limitations 

and conditions, section 975(a) provides 

that a corporation that is a U.S. 

shareholder of a controlled foreign 

corporation (CFC) may elect, for one 

taxable year, an 85 percent dividends 

received deduction (DRD) with respect 

to certain cash dividends it receives 

from its CFCs. This document addresses 

limitations imposed on the maximum 

amount of section 965(a) DRD under 

section 965(b)(1) (under which the 

maximum amount of an eligible 

dividend is the greatest of $500 million, 

or earnings permanently reinvested 

outside the United States), section 

965(b)(2) (regarding certain base-period 

repatriations), section 965(b)(3) 

(regarding certain increases in related 

party indebtedness), and certain 

miscellaneous limitations (related to the 

foreign tax credit). 

Current Actions: There is no change to 

this notice. 

Type of Review: Extension of OMB 

approval. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

25,000. 

Estimated Time per Respondent: 3 

hours. 

Estimated Total Annual Burden 

Hours: 1,250,000 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

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. 

Comments are invited on: (a) Whether 

the collection of information is 

necessary for the proper performance of 

the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

other forms of information technology; 

and (e) estimates of capital or start-up 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: August 1, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–19344 Filed 8–20–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8892 

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, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning Form 

8892, Payment of Gift/GST Tax and/or 

Application for Extension to File Form 

709. 

DATES: Written comments should be 

received on or before October 20, 2008 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to Carolyn N. Brown, 

at (202) 622–6688, or at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or through the Internet, at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Payment of Gift/GST Tax and/ 

or Application for Extension to File 

Form 709. 

OMB Number: 1545–1913. 

Form Number: Form 8892. 

Abstract: Form 8892 was created to 

serve a dual purpose. First, the form 

enables the taxpayers to request an 

extension of time to file Form 709 when 

they are not filing an individual income 

tax extension. Second, it serves as a 

payment voucher for taxpayers who are 

filing an individual income tax 

extension (by Form 4868) and will have 

a gift tax balance due on Form 709. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

10,000. 

Estimated Time per Respondent: 44 

mins. 

Estimated Total Annual Burden 

Hours: 7,400. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

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. 

Comments are invited on: (a) Whether 

the collection of information is 

necessary for the proper performance of 

the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

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Federal Register / Vol. 73, No. 163 / Thursday, August 21, 2008 / Notices 49541 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

other forms of information technology; 

and (e) estimates of capital or start-up 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: August 6, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–19345 Filed 8–20–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Office of Thrift Supervision 

[AC–25: OTS Nos. 06789] 

Elk County Savings and Loan 

Association, Ridgway, PA; Approval of 

Conversion Application 

Notice is hereby given that on August 

13, 2008, the Office of Thrift 

Supervision approved the application of 

Elk County Savings and Loan 

Association, Ridgway, Pennsylvania, to 

convert to the stock form of 

organization. Copies of the application 

are available for inspection by 

appointment (phone number: (202) 906–

5922 or e-mail: 

Public.Info@OTS.Treas.gov) at the 

Public Reading Room, 1700 G Street, 

NW., Washington, DC 20552, and the 

OTS Northeast Regional Office, 

Harborside Financial Center, Plaza Five, 

Suite 1600, Jersey City, NJ 07311. 

By the Office of Thrift Supervision. 

Dated: August 14, 2008. 

Sandra E. Evans, 

Federal Register Liaison. 

[FR Doc. E8–19226 Filed 8–20–08; 8:45 am] 

BILLING CODE 6720–01–M 

DEPARTMENT OF THE TREASURY 

Office of Thrift Supervision 

[AC–24: OTS Nos. 0890 and H4521] 

Home Bank, Lafayette, LA; Approval of 

Conversion Application 

Notice is hereby given that on August 

12, 2008, the Office of Thrift 

Supervision approved the application of 

Home Bank, Lafayette, Louisiana, to 

convert to the stock form of 

organization. Copies of the application 

are available for inspection by 

appointment (phone number: (202) 906–

5922 or e-mail: 

Public.Info@OTS.Treas.gov) at the 

Public Reading Room, 1700 G Street, 

NW., Washington, DC 20552, and the 

OTS Midwest Regional Office, 225 E. 

John Carpenter Freeway, Suite 500, 

Irving, Texas 75062–2326. 

Dated: August 14, 2008. 

By the Office of Thrift Supervision. 

Sandra E. Evans, 

Federal Register Liaison. 

[FR Doc. E8–19225 Filed 8–20–08; 8:45 am] 

BILLING CODE 6720–01–M 

DEPARTMENT OF VETERANS 

AFFAIRS 

Advisory Committee on OIF/OEF 

Veterans and Families; Notice of 

Meeting 

The Department of Veterans Affairs 

(VA) gives notice under Public Law 92–

463 (Federal Advisory Committee Act) 

that the Advisory Committee on OIF/ 

OEF Veterans and Families will conduct 

a meeting and a site visit in the Palo 

Alto, California area on September 16–

18, 2008. Committee activities will 

include tours and briefings at various 

VA facilities. 

The purpose of the Committee is to 

advise the Secretary of Veterans Affairs 

on the full spectrum of health care, 

benefits delivery and related family 

support issues that confront service 

members during their transition from 

active duty to veteran status and during 

their post-service years. The Committee 

will focus on the concerns of all men 

and women with active military service 

in Operation Iraqi Freedom and/or 

Operation Enduring Freedom, but will 

pay particular attention to severely 

disabled veterans and their families. 

The agenda for the September 16–18 

meeting will include briefings on recent 

site visits, discussions on proposed 

recommendations to the Department of 

Veterans Affairs (VA), and tours of the 

VA Medical Center. The Committee will 

discuss its findings and observations 

based on previous Committee meetings, 

site visits, written reports, and personal 

experiences. 

On Tuesday, September 16, from 9 

a.m. until 12 noon, the Committee will 

meet at The Cabana Hotel Palo Alto, 

4290 El Camino Real, Palo Alto, CA. In 

the afternoon, the Committee will meet 

at the Palo Alto VA Medical Center, tour 

the facility and receive briefings from 

staff. 

On Wednesday, September 17, from 9 

a.m. to 12 noon, the Committee will 

meet in closed session. The Committee 

will be meeting with clinicians and 

individual patients receiving services at 

VA’s Menlo Park facility. The session 

will be closed to protect the privacy of 

the patients and to minimize possible 

interference with the delivery of 

medical services. Closing the meeting is 

in compliance with 5 U.S.C. Sec 

552b(c)(6). In the afternoon, from 2 

p.m.–5 p.m., the Committee will meet in 

open session at The Cabana Hotel Palo 

Alto, 4290 El Camino Real, Palo Alto, 

CA. 

On Thursday, September 18, from 9 

a.m. to 4 p.m., the Committee will meet 

in open session at The Cabana Hotel 

Palo Alto, 4290 El Camino Real, Palo 

Alto, CA. 

The meeting will include time 

reserved for public comments. 

Individuals wishing to make oral 

statements must pre-register not later 

than September 10, 2008 by contacting 

Syreeta Cherry via e-mail at 

Syreeta.Cherry@va.gov, and by 

submitting 1–2 page summaries of their 

statements for inclusion in the official 

record of the meeting. Oral statements 

by the public will be limited to five 

minutes each and will be received at 3 

p.m.–3:30 p.m. on September 17, and 1 

p.m.–1:30 p.m. on September 18. 

Interested individuals may also submit 

written statements for the Committee’s 

review to the Advisory Committee on 

OIF/OEF Veterans and Families (008), 

Department of Veterans Affairs, 810 

Vermont Avenue, NW., Washington, DC 

20420. 

Any member of the public seeking 

additional information should contact 

Laura O’Shea, Designated Federal 

Officer, at (202) 461–5765. 

Dated: August 15, 2008. 

By direction of the Secretary: 

E. Philip Riggin, 

Committee Management Officer. 

[FR Doc. E8–19300 Filed 8–20–08; 8:45 am] 

BILLING CODE 8320–01–P 

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