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 June 29, 2009, to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-2127.                

*Type of Review:*                     Extension.                

*Form:*                     8926.                

*Title:*                     Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information.                

*Description:*                     Pursuant to Congressional direction to determine whether the earnings stripping limitation rule of Code Section 163(j) was effective in curbing the erosion of the U.S. tax base, CC:INTL, LMSB, and the Treasury sought to create new Form 8926, Disqualified Corporate Interest Expense Disallowed Under Section 163(j) and Related Information. The new form is based on Code section 163(j) and the related proposed regulations.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     7,560,000 hours.                

*OMB Number:*                     1545-2126.                

*Type of Review:*                     Extension.                

*Form:*                     8932.                

*Title:*                     Form 8932—Credit for Employer Differential Wage Payments.                

*Description:*                     Qualified employers will file Form 8932 to claim the credit for qualified differential wage payments paid to qualified employees after June 17, 2008, and before January 1, 2010. Authorized under I.R.C. section 45P.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     62,456 hours.                

*Clearance Officer:*                     R. Joseph Durbala (202) 622-3634, Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224.                

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

Celina Elphage,

Treasury PRA Clearance Officer. 

[FR Doc. E9-12536 Filed 5-28-09; 8:45 am]

BILLING CODE 4830-01-P