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                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

# DATES:

Written comments should be received on or before October 25, 2010 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-0015.                

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

*Title:*                     United States Estate (and Generation-Skipping Transfer) Tax Return.                

*Form:*                     706 and schedules.                

*Abstract:*                     Form 706 is used by executors to report and compute the Federal Estate Tax imposed by IRC section 2001 and the Federal GST tax imposed by IRC section 2601. IRS uses the information to enforce these taxes and to verify that the tax has been properly computed.                

*Respondents:*                     Individuals or households.                

*Estimated Total Burden Hours:*                     2,046,350 hours.                

*OMB Number:*                     1545-0026.                

*Type of Review:*                     Extension without change to a currently approved collection.                

*Title:*                     Return by a U.S. Transferor of Property to a Foreign Corporation.                

*Form:*                     926.                

*Abstract:*                     Form 926 is filed by any U.S. person who transfers certain tangible or intangible property to a foreign corporation to report information required by section 6038B.                

*Respondents:*                     Private Sector: Businesses or other for-profits.                          ( print page 58468)    

*Estimated Total Burden Hours:*                     29,902 hours.                

*OMB Number:*                     1545-1165.                

*Type of Review:*                     Extension without change to a currently approved collection.                

*Title:*                     Tax Information Authorization.                

*Form:*                     8821.                

*Abstract:*                     Form 8821 is used to appoint someone to receive or inspect certain tax information. Data is used to identify appointees and to ensure that confidential information is not divulged to unauthorized persons.                

*Respondents:*                     Individuals or households.                

*Estimated Total Burden Hours:*                     140,300 hours.                

*OMB Number:*                     1545-2055.                

*Type of Review:*                     Extension without change to a currently approved collection.                

*Title:*                     Energy Efficient Appliance Credit.                

*Form:*                     8909.                

*Abstract:*                     Form 8909, Energy Efficient Appliance Credit, was developed to carry out the provisions of Code section 45M. This section was added by section 1334 of the Energy Policy Act of 2005 (Pub. L. 109-58). This form provides a means for the eligible manufacturer/taxpayer to compute the amount of, and claim, the credit.                

*Respondents:*                     Private Sector: Not-for-profit institutions.                

*Estimated Total Burden Hours:*                     131 hours.                

*Bureau Clearance Officer:*                     R. Joseph Durbala, Internal Revenue Service, 1111 Constitution Avenue, NW., Room 6129, Washington, DC 20224; (202) 622-3634.                

*OMB Reviewer:*                     Shagufta Ahmed, Office of Management and Budget, New Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-7873.                

Dawn D. Wolfgang,

Treasury PRA Clearance Officer.

[FR Doc. 2010-23991 Filed 9-23-10; 8:45 am]

BILLING CODE 4830-01-P