12832 Federal Register / Vol. 66, No. 40 / Wednesday, February 28, 2001 / Notices

Title: Request for Disposition of

Offense.

Description: The information

provided on this form determines

whether an applicant is eligible to

receive a Federal license or permit. If an

applicant applies for a license or permit

and has an arrest record charged with a

violation of Federal or State law and

there is no record present of the

disposition of the case(s), the form is

sent to the custodian or records to

ascertain the disposition of the case.

Respondents: Individuals or

households, Business or other for-profit.

Estimated Number of Respondents:

3,000.

Estimated Burden Hours Per

Respondent: 30 minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

1,500 hours.

OMB Number: 1512–0478.

Recordkeeping Requirement ID

Number: ATF REC 5130/3 and ATF REC

5130/4.

Type of Review: Extension.

Title: Marks on Equipment and

Structures (5130/3); and Marks and

Labels on Containers of Beer (5130/4).

Description: Marks, signs and

calibrations are necessary on equipment

and structures for identifying major

equipment for accurate determination of

tank contents, and segregation of

taxpaid and nontaxpaid beer. Marks and

labels on containers of beer are

necessary to inform consumers of

container contents, and to identify the

brewer and place of production.

Respondents: Business or other forprofit.

Estimated Number of Recordkeepers:

1,400.

Frequency of Response: On occasion.

Estimated Burden Hours Per

Recordkeeper: 1 hour.

Estimated Total Recordkeeping

Burden: 1 hour.

Clearance Officer: Frank Bowers (202)

927–8930,Bureau of Alcohol, Tobacco

and Firearms, Room 3200, 650

Massachusetts Avenue, NW.,

Washington, DC 20226.

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. 01–4817 Filed 2–27–01; 8:45 am]

BILLING CODE 4810–31–U

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

February 21, 2001.

The Department of the Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before March 30, 2001 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–0044.

Form Number: IRS Form 973.

Type of Review: Extension.

Title: Corporation Claim for

Deduction for Consent Dividends.

Description: Corporations file Form

973 to claim a deduction for dividends

paid. If shareholders consent and IRS

approves, the corporation may claim a

deduction for dividends paid, which

reduces the corporation’s tax liability.

IRS uses Form 973 to determine if

shareholders have included the

dividend in gross income.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 500.

Estimated Burden Hours Per

Respondent/Recordkeepers:

Recordkeeping—4 hr., 4 min.

Learning about the law and the form—

30 min.

Preparing and sending the form to the

IRS—35 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 2,575 hours.

OMB Number: 1545–0117.

Form Number: IRS Form 1099–OID.

Type of Review: Extension.

Title: Original Issue Discount.

Description: This form is used for

reporting original issue discount as

required by section 6049 of the Internal

Revenue Code. It is used to verify that

income earned on discount obligations

is properly reported by the recipient.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 9,185.

Estimated Burden Hours Per

Respondent/Recordkeeper: 12 minutes.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 1,142,323 hours.

OMB Number: 1545–0148.

Form Number: IRS Form 2758.

Type of Review: Extension.

Title: Application for Extension of

Time To File Certain Excise, Income,

Information, and Other Returns.

Description: Internal Revenue Code

6081 permits the Secretary to grant a

reasonable extension of time for filing

any return, declaration, statement, or

other document. This form is used by

fiduciaries and certain organizations to

request an extension of time to file their

returns. The information is used to

determine whether the extension should

be granted.

Respondents: Business or other forprofit, not-for-profit institutions.

Estimated Number of Respondents/

Recordkeepers: 70,371.

Estimated Burden Hours Per

Respondent/Recordkeeper:

Recordkeeping—5 hr.

Learning about the law or the form—12

min.

Preparing and sending the form to the

IRS—16 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 375,923 hours.

OMB Number: 1545–0746.

Regulation Project Number: LR–100–

78 Final.

Type of Review: Extension.

Title: Creditability of Foreign Taxes.

Description: The information needed

is a statement by the taxpayer that it has

elected to apply the safe harbor formula

of section 1.901–2A(e) of the foreign tax

credit regulations. This statement is

necessary in order that the IRS may

properly determine the taxpayer’s tax

liability.

Respondents: Individuals or

households, business or other for-profit,

farms.

Estimated Number of Respondents:

110.

Estimated Burden Hours Per

Respondent: 20 minutes.

Frequency of Response: Other

(nonrecurring).

Estimated Total Reporting Burden: 37

hours.

OMB Number: 1545–0755.

Regulation Project Number: LR–58–83

Final.

Type of Review: Extension.

Title: Related Group Election With

Respect to Qualified Investments in

Foreign Base Company Shipping.

Description: The election described in

the attached justification converted an

Federal Register / Vol. 66, No. 40 / Wednesday, February 28, 2001 / Notices 12833

annual election to an election effective

until revoked. The computational

information required is necessary to

assure that the U.S. shareholder

correctly reports any shipping income of

its controlled foreign corporations

which is taxable to that shareholder.

Respondents: Business or other forprofit.

Estimated Number of Respondents:

100.

Estimated Burden Hours Per

Respondent: 2 hours, 3 minutes.

Frequency of Response: Other

(nonrecurring).

Estimated Total Reporting Burden:

205 hours.

OMB Number: 1545–0768.

Regulation Project Number: EE–178–

78 Final (TD 7898).

Type of Review: Extension.

Title: Employers’ Qualified

Educational Assistance Programs.

Description: Respondents include

employers who maintain education

assistance programs for their employees.

Information verifies that programs are

qualified and that employees may

exclude educational assistance from

their gross incomes.

Respondents: Individuals or

households, business or other for-profit.

Estimated Number of Respondents/

Recordkeepers: 5,200.

Estimated Burden Hours Per

Respondent/Recordkeeper: 7 minutes.

Frequency of Response: Annually.

Estimated Total Reporting/

Recordkeeping Burden: 615 hours.

OMB Number: 1545–1316.

Form Number: IRS Form 9452.

Type of Review: Extension.

Title: Filing Assistance Program (Do

you have to file a tax return?).

Description: The RUF (Reduce

Unnecessary Filing) Program was

initiated in 1992. Each year

approximately 72% of the taxpayers

contacted through he RUF Program stop

filing unnecessary returns. This has

reduced taxpayer burden and been cost

effective for the Service. This is in

accord with the Service’s compliance

initiatives.

Respondents: Individuals or

households.

Estimated Number of Respondents:

1,650,000.

Estimated Burden Hours Per

Respondent: 30 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

825,000 hours.

OMB Number: 1545–1379.

Form Number: IRS Form 8831.

Type of Review: Extension.

Title: Excise Taxes on Excess

Inclusions of REMIC Residual Interests.

Description: Form 8831 is used by a

real estate mortgage investment conduit

(REMIC) to figure its excise tax liability

under Code sections 860E(e)(1),

860E(e)(6), and 860E(e)(7). IRS uses the

information to determine the correct tax

liability of the REMIC.

Respondents: Business or other forprofit.

Estimated Number of Respondents/

Recordkeepers: 31.

Estimated Burden Hours Per

Respondent/Recordkeepers:

Recordkeeping—4 hr., 32 min.

Learning about the law or the form—1

hr., 29 min.

Preparing and sending the form to the

IRS—1 hr., 38 min.

Frequency of Response: On occasion.

Estimated Total Reporting/

Recordkeeping Burden: 237 hours.

OMB Number: 1545–1555.

Regulation Project Number: REG–

115795–97 Final.

Type of Review: Extension.

Title: General Rules for Making and

Maintaining Qualified Electing Fund

Elections.

Description: The regulations provide

rules for making section 1295 elections

and satisfying annual reporting

requirements for such elections,

revoking section 1295 elections, and

making retroactive section 1295

elections.

Respondents: Business or other forprofit, individuals or households, notfor-profit institutions.

Estimated Number of Respondents/

Recordkeepers: 1,290.

Estimated Burden Hours Per

Respondent/Recordkeeper: 29 minutes.

Frequency of Response: Other (one

time only).

Estimated Total Reporting/

Recordkeeping Burden: 623 hours.

OMB Number: 1545–1568.

Announcement Number:

Announcement 97–122.

Type of Review: Extension.

Title: Interim Guidance for Roth IRAs.

Description: This announcement

provides interim guidance concerning

the establishment of Roth IRAs

(described in section 408A of the

Internal Revenue Code as added by

section 302 of the Taxpayer Relief Act

of 1997). The guidance is directed

mainly at banks, etc., that will market

prototype Roth IRAs to the public.

Respondents: Business or other forprofit, not-for-profit institutions.

Estimated Number of Respondents:

4,000.

Estimated Burden Hours Per

Respondent: 2 hours.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

8,000 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. 01–4818 Filed 2–27–01; 8:45 am]

BILLING CODE 4830–01–P