26478 Federal Register / Vol. 74, No. 104 / Tuesday, June 2, 2009 / Notices 

mortgage investment conduit (REMIC) 

to figure its tax liability and income and 

other tax-related information to pass 

through to its residual holders. IRS uses 

the information to determine the correct 

tax liability of the REMIC and its 

residual holders. 

Current Actions: There are no changes 

being made to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

4,917. 

Estimated Time per Respondent: 64 

hours, 16 minutes. 

Estimated Total Annual Burden 

Hours: 758,989. 

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: May 18, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–12689 Filed 6–1–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Office of Thrift Supervision 

Release of Non-Public Information 

AGENCY: Office of Thrift Supervision 

(OTS), Treasury. 

ACTION: Notice and request for comment. 

SUMMARY: The proposed information 

collection request (ICR) described below 

has been submitted to the Office of 

Management and Budget (OMB) for 

review and approval, as required by the 

Paperwork Reduction Act of 1995. OTS 

is soliciting public comments on the 

proposal. 

DATES: Submit written comments on or 

before July 2, 2009. A copy of this ICR, 

with applicable supporting 

documentation, can be obtained from 

RegInfo.gov at http://www.reginfo.gov/ 

public/do/PRAMain. 

ADDRESSES: Send comments, referring to 

the collection by title of the proposal or 

by OMB approval number, to OMB and 

OTS at these addresses: Office of 

Information and Regulatory Affairs, 

Attention: Desk Officer for OTS, U.S. 

Office of Management and Budget, 725 

17th Street, NW., Room 10235, 

Washington, DC 20503, or by fax to 

(202) 395–6974; and Information 

Collection Comments, Chief Counsel’s 

Office, Office of Thrift Supervision, 

1700 G Street, NW., Washington, DC 

20552, by fax to (202) 906–6518, or by 

e-mail to 

infocollection.comments@ots.treas.gov. 

OTS will post comments and the related 

index on the OTS Internet Site at 

http://www.ots.treas.gov. In addition, 

interested persons may inspect 

comments at the Public Reading Room, 

1700 G Street, NW., by appointment. To 

make an appointment, call (202) 906– 

5922, send an e-mail to 

public.info@ots.treas.gov, or send a 

facsimile transmission to (202) 906– 

7755. 

FOR FURTHER INFORMATION CONTACT: For 

further information or to obtain a copy 

of the submission to OMB, please 

contact Ira L. Mills at, 

ira.mills@ots.treas.gov (202) 906–6531, 

or facsimile number (202) 906–6518, 

Regulations and Legislation Division, 

Chief Counsel’s Office, Office of Thrift 

Supervision, 1700 G Street, NW., 

Washington, DC 20552. 

SUPPLEMENTARY INFORMATION: OTS may 

not conduct or sponsor an information 

collection, and respondents are not 

required to respond to an information 

collection, unless the information 

collection displays a currently valid 

OMB control number. As part of the 

approval process, we invite comments 

on the following information collection. 

Title of Proposal: Release of NonPublic Information. 

OMB Number: 1550–0081. 

Form Number: N/A. 

Description: OTS staff uses the 

information provided by the requesters 

to respond to their requests for 

unpublished information. The 

information enables the staff to locate 

and review responsive information, and 

to evaluate the burden to the agency and 

disruption of its supervisory activities 

more quickly than could be done 

without the information. OTS staff also 

uses the information to help determine 

whether the requester’s need for the 

unpublished information outweighs the 

agency’s confidentiality concerns. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit. 

Estimated Number of Respondents: 

25. 

Estimated Number of Responses: 25. 

Estimated Burden Hours per 

Response: 5 hours. 

Estimated Frequency of Response: On 

occasion. 

Estimated Total Burden: 125 hours. 

Clearance Officer: Ira L. Mills, (202) 

906–6531, Office of Thrift Supervision, 

1700 G Street, NW., Washington, DC 

20552. 

Dated: May 27, 2009. 

Deborah Dakin, 

Senior Deputy Chief Counsel, Regulations and 

Legislation Division. 

[FR Doc. E9–12711 Filed 6–1–09; 8:45 am] 

BILLING CODE 6720–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[CO–62–89] 

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 

Federal Register / Vol. 74, No. 104 / Tuesday, June 2, 2009 / Notices 26479 

existing final regulation, CO–62–89 (TD 

8407), Final Regulations Under Section 

382 of the Internal Revenue Code of 

1986; Limitations on Corporate Net 

Operating Loss Carryforwards (Section 

1.382–3). 

DATES: Written comments should be 

received on or before August 3, 2009 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, 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: Final Regulations under Section 

382 of the Internal Revenue Code of 

1986; Limitations on Corporate Net 

Operating Loss Carryforwards. 

OMB Number: 1545–1260. 

Regulation Project Number: CO–62– 

89 (Final). 

Abstract: Internal Revenue Code 

section 382(l)(5) provides relief from the 

application of the section 382 limitation 

for bankruptcy reorganizations in which 

the pre-change shareholders and 

qualified creditors maintain a 

substantial continuing interest in the 

loss corporation. These regulations 

concern the election a taxpayer may 

make to treat as the change date the 

effective date of a plan of reorganization 

in a title 11 or similar case rather than 

the confirmation date of a plan. 

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: 10 

hours. 

Estimated Time per Respondent: 5 

minutes. 

Estimated Total Annual Burden 

Hours: 1 hour. 

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: May 18, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–12690 Filed 6–1–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[INTL–21–91] 

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 temporary and final regulation, 

INTL–21–91 (TD 8656), Section 6662— 

Imposition of the Accuracy-Related 

Penalty (§ 1.6662–6). 

DATES: Written comments should be 

received on or before August 3, 2009 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this 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: Section 6662—Imposition of the 

Accuracy-Related Penalty. 

OMB Number: 1545–1426. 

Regulation Project Number: INTL–21– 

91. 

Abstract: These regulations provide 

guidance on the accuracy-related 

penalty imposed on underpayments of 

tax caused by substantial and gross 

valuation misstatements as defined in 

Internal Revenue Code sections 6662(e) 

and 6662(h). Under section 1.6662–6(d) 

of the regulations, an amount is 

excluded from the penalty if certain 

requirements are met and a taxpayer 

maintains documentation of how a 

transfer price was determined for a 

transaction subject to Code section 482. 

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: 

2,500. 

Estimated Time per Respondent: 8 

hours, 3 minutes. 

Estimated Total Annual Burden 

Hours: 20,125. 

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