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 July 9, 2009 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-0805.                

*Type of Review:*                     Revision.                

*Form:*                     5472.                

*Title:*                     Information return on a 25% Foreign Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.                

*Description:*                     Form 5472 is used to report information about transactions between a U.S. corporation that is 25% foreign owned or a foreign corporation that is engaged in a U.S. trade or business and related foreign parties. The IRS uses Form 5472 to determine if inventory or other costs deducted by the U.S. or foreign corporation are correct.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     2,544,784 hours.                

*OMB Number:*                     1545-1086.                

*Type of Review:*                     Extension.                

*Form:*                     8725.                

*Title:*                     Excise Tax on Greenmail.                

*Description:*                     Form 8725 is used by persons who receive “greenmail” to compute and pay the excise tax on greenmail imposed under section 5881. IRS uses the information to verify that the correct amount of tax has been reported.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     92 hours.                

*OMB Number:*                     1545-0820.                

*Type of Review:*                     Extension.                

*Title:*                     REG-122917-02 (Final) Statutory Options (Previously EE-86-88 (LR-279-81)).                

*Description:*                     The affected public includes corporations that transfer stock to employees after 1979 pursuant to the exercise of a statutory stock option. The corporation must furnish the employee receiving the stock with a written statement describing the transfer. The statement will assist the employee in filing their tax return.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     16,650 hours.                

*OMB Number:*                     1545-1227.                

*Type of Review:*                     Extension.                

*Title:*                     FI-104-90 Final Tax Treatment of Salvage and Reinsurance.                

*Description:*                     The regulation provides a disclosure requirement for an insurance company that increases losses shown on its annual statement by the amount of estimated salvage recoverable taken into account.                

*Respondents:*                     Businesses or other for-profits.                

*Estimated Total Burden Hours:*                     5,000 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. E9-13491 Filed 6-8-09; 8:45 am]

BILLING CODE 4830-01-P