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                    

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###### Department of the Treasury

# DATES:

Comments should be received on or before December 1, 2014 to be assured of consideration.

# ADDRESSES:

                        Send comments regarding the burden estimates, or any other aspect of the information collections, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at                         *OIRA_Submission@OMB.EOP.gov*                         and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8141, Washington, DC 20220, or email at                         *PRA@treasury.gov.*

# FOR FURTHER INFORMATION CONTACT:

                        Copies of the submissions may be obtained by emailing                         *PRA@treasury.gov,*                         calling (202) 622-1295, or viewing the entire information collection request at                         *www.reginfo.gov.*

## Internal Revenue Service (IRS)

*OMB Number:*                         1545-1902.                    

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

*Title:*                         Qualified Severance of a Trust for Generation-Skipping Transfer (GST) Tax Purposes.                    

*Form:*                         706-GS(T).                    

*Abstract:*                         Form 706-GS(T) is used by a trustee to figure and report the tax due from certain trust terminations that are subject to the generation-skipping transfer (GST) tax. Where Form 706-GS(T) is used, the filer should attach a Notice of Qualified Severance to the return that clearly identifies the trust that is being severed and the new trusts created as a result of the severance. The Notice must also provide the inclusion ratio of the trust that was severed and the inclusion ratios of the new trusts resulting from the severance. The information collected will be used by the IRS to identify the trusts being severed and the new trusts created upon severance.                    

*Affected Public:*                         Individuals or households.                              ( print page 64887)    

*Estimated Annual Burden Hours:*                         1,352.                    

Brenda Simms,

Treasury PRA Clearance Officer.

[FR Doc. 2014-25956 Filed 10-30-14; 8:45 am]

BILLING CODE 4830-01-P