61240 Federal Register / Vol. 75, No. 191 / Monday, October 4, 2010 / Notices 

Republic of Guinea, 

Republic of Equatorial Guinea, 

State of Eritrea, 

Republic of Madagascar, 

Republic of Niger, 

Somalia, 

Republic of Sudan, 

Republic of Zimbabwe. 

Requirements for Submissions: 

Comments must be submitted in 

English. To ensure the most timely and 

expeditious receipt and consideration of 

petitions, USTR has arranged to accept 

on-line submissions via http:// 

www.regulations.gov. To submit 

petitions via this site, enter docket 

number USTR–2010–0024 on the home 

page and click ‘‘search.’’ The site will 

provide a search-results page listing all 

documents associated with this docket. 

Find a reference to this notice by 

selecting ‘‘notice’’ under ‘‘Document 

Type’’ on search-results page and click 

on the link entitled ‘‘Submit a 

Comment.’’ (For further information on 

using the http://www.regulations,gov 

Web site, please consult the resources 

provided on the Web site by clicking on 

‘‘Help’’ at the top of the home page.) 

The http://www.regulations.gov Web 

site provides the option of making 

submissions by filling in a ‘‘Type 

comment & Upload file’’ field, or by 

attaching a document. USTR prefers 

comments to be submitted as 

attachments. When doing this, it is 

sufficient to type ‘‘See attached’’ in the 

‘‘Type comment & Upload file’’ field. 

Submissions in Microsoft Word (.doc) or 

Adobe Acrobat (pdf) are preferred. 

Persons wishing to file comments 

containing business confidential 

information must submit both a 

business confidential version and a 

public version. Persons submitting 

business confidential information 

should write ‘‘See attached BC 

comments’’ in the ‘‘Type comment & 

Upload file’’ field. Any page containing 

business confidential information must 

be clearly marked ‘‘BUSINESS 

CONFIDENTIAL’’ on the top of that 

page. Persons submitting a business 

confidential comment must also submit 

a separate public version of that 

comment with the business confidential 

information deleted. Persons should 

write ‘‘See attached public version’’ in 

the ‘‘Type comment & Upload file’’ field 

of the public submission. Submissions 

should not attach separate cover letters; 

rather, information that might appear in 

the cover letter should be included in 

the comments you submit. Similarly, to 

the extent possible, please include any 

exhibits, annexes, or other attachments 

to a submission in the same file as the 

submission itself and not as separate 

files. 

Public versions of all documents 

relating to this review will be available 

for review no later than two weeks after 

the due date at http:// 

www.regulations.gov, docket number 

USTR–2010–0024. 

Carmen Suro-Bredie, 

Chairman, Trade Policy Staff Committee. 

[FR Doc. 2010–24781 Filed 10–1–10; 8:45 am] 

BILLING CODE 3190–W0–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–139236–07 (TD 9467)] 

Proposed Collection; Comment 

Request for Regulation Project 

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 an 

existing Final Regulation, REG–139236– 

07 (TD 9467), Measurement of Assets 

and Liabilities for Pension Funding 

Purposes. 

DATES: Written comments should be 

received on or before December 3, 2010 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald Shields, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to Joel Goldberger at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 927–9368, or 

through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Measurement of Assets and 

Liabilities for Pension Funding 

Purposes. 

OMB Number: 1545–2095. 

Regulation Project Number: REG– 

139236–07 (TD 9467). 

Abstract: (These final regulations 

were issued in two separate NPRMs, 

which received separate OMB control 

numbers of 1545–2095 and 1545–2112. 

The NPRMs have been combined into a 

single set of final regulations and the 

IRS is changing the Information 

Collection Request (ICR) under OMB 

control number 1545–2095 and 

abandoning the ICR under OMB control 

number 1545–2112. The collections that 

were under 1545–2112 are being added 

to 1545–2095.) 

In order to implement the statutory 

provisions under sections 430 and 436, 

this final regulation contains collections 

of information in §§ 1.430(f)–1(f), 

1.430(h)(2)–1(e), 1.436–1(f), and 1.436– 

1(h). The information required under 

§ 1.430(f)–1(f) is required in order for 

plan sponsors to make elections 

regarding a plan’s credit balances upon 

occasion. The information under 

§ 1.430(g)–1(d)(3) is required in order 

for a plan sponsor to include as a plan 

asset a contribution made to avoid a 

restriction under section 436. The 

information required under 

§ 1.430(h)(2)–1(e) is required in order 

for a plan sponsor to make an election 

to use an alternative interest rate for 

purposes of determining a plan’s 

funding obligations under § 1.430(h)(2)– 

1. The information required under 

§§ 1.436–1(f) and 1.436–1(h) is required 

in order for a qualified defined benefit 

plan’s enrolled actuary to provide a 

timely certification of the plan’s 

adjusted funding target attainment 

percentage (AFTAP) for each plan year 

to avoid certain benefit restrictions. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals, business 

or other for-profit organizations, not-forprofit institutions and Federal, state, 

local or tribal governments. 

Estimated Number of Respondents: 

80,000. 

Estimated Time per Respondent: 1.5 

hrs. 

Estimated Total Annual Burden 

Hours: 120,000. 

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 


jlentini on DSKJ8SOYB1PROD with NOTICES
Federal Register / Vol. 75, No. 191 / Monday, October 4, 2010 / Notices 61241 

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: September 15, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–24761 Filed 10–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–157711–02] 

Proposed Collection: Comment 

Request for Regulation Project 

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 an 

existing notice of proposed rulemaking, 

REG–157711–02 (TD 9424—final), 

Unified Rule for Loss on Subsidiary 

Stock. 

DATES: Written comments should be 

received on or before December 3, 2010 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald J. Shields, 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 R. Joseph Durbala, at (202) 

622–3634, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Unified Rule for Loss on 

Subsidiary Stock. 

OMB Number: 1545–2096. 

Regulation Project Number: REG– 

157711–02 (TD 9424—final). 

Abstract: This document contains 

final regulations under sections 358, 

362(e)(2), and 1502 of the Internal 

Revenue Code (Code). The regulations 

apply to corporations filing 

consolidated returns, and corporations 

that enter into certain tax-free 

reorganizations. The regulations provide 

rules for determining the tax 

consequences of a member’s transfer 

(including by deconsolidation and 

worthlessness) of loss shares of 

subsidiary stock. In addition, the 

regulations provide that section 

362(e)(2) generally does not apply to 

transactions between members of a 

consolidated group. Finally, the 

regulations conform or clarify various 

provisions of the consolidated return 

regulations, including those relating to 

adjustments to subsidiary stock basis. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

100. 

Estimated Time per Respondent: 15 

minutes. 

Estimated Total Annual Burden 

Hours: 25. 

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: September 28, 2010. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2010–24756 Filed 10–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8838 

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 

8838, Consent To Extend the Time To 

Assess Tax Under Section 367—Gain 

Recognition Agreement. 

DATES: Written comments should be 

received on or before December 3, 2010 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald J. Shields, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for copies of the form and 

instructions should be directed to R. 

Joseph Durbala at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or at (202) 622–3634, or through the 

Internet at RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION:

Title: Consent To Extend the Time To 

Assess Tax Under Section 367—Gain 

Recognition Agreement. 


jlentini on DSKJ8SOYB1PROD with NOTICES