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
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                      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 March 23, 2001 to be assured of consideration. Internal Revenue Service (IRS) *OMB Number:*
                     1545-0045. *Form Number:*
                     IRS Form 976. *Type of Review:*
                     Extension. *Title:*
                     Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust. *Description:*
                     Form 976 is filed by corporations that wish to claim a deficiency dividend deduction. The IRS uses Form 976 to determine if shareholders have included amounts in gross income. *Respondents:*
                     Business or other for-profit. *Estimated Number of Respondents/Recordkeepers:*
                     500. *Estimated Burden Hours Per Respondent/Recordkeeper:* Recordkeeping
5 hr., 44 min.Learning about the law or the form
53 min.Preparing, copying, assembling and sending the form to the IRS
1 hr., 2 min.
 *Frequency of Response:*
                     On occasion. *Estimated Total Reporting/Recordkeeping Burden:*
                     3,830 hours. *OMB Number:*
                     1545-0145. *Form Number:*
                     IRS Form 2439. *Type of Review:*
                     Extension. *Title:*
                     Notice to Shareholder of Undistributed Long-Term Capital Gains. *Description:*
                     Form 2439 is sent by regulated investment companies and real estate investment trusts to report undistributed capital gains and the amount of tax paid on these gains designated under Internal Revenue Code section 852(b)(3)(D) or 857(b)(3)(D). The company, the trust, and the shareholder file copies of Form 2439 with IRS. IRS uses the information to check shareholder compliance. *Respondents:*
                     Business or other for-profit. *Estimated Number of Respondents/Recordkeepers:*
                     8,363. *Estimated Burden Hours Per Respondent/Recordkeeper:* Recordkeeping
2 hr., 52 min.( print page 11095)Learning about the law or the form
35 min.Preparing and sending the form to the IRS
40 min.
 *Frequency of Response:*
                     Annually. *Estimated Total Reporting/Recordkeeping Burden:*
                     34,539 hours. *Clearance Officer:*
                     Garrick Shear, Internal Revenue Service, Room 5244, 1111 Constitution Avenue, NW., Washington, DC 20224. *OMB Reviewer:*
                     Alexander T. Hunt (202) 395-7860, Office of Management and Budget, Room 10202, New Executive Office Building, Washington, DC 20503. Lois K. Holland, Departmental Reports, Management Officer.


[FR Doc. 01-4179 Filed 2-20-01; 8:45 am] BILLING CODE 4830-01-U