80_FR_67182 80 FR 66972 - Submission for OMB Review; Comment Request

80 FR 66972 - Submission for OMB Review; Comment Request

DEPARTMENT OF THE TREASURY

Federal Register Volume 80, Issue 210 (October 30, 2015)

Page Range66972-66975
FR Document2015-27651

Federal Register, Volume 80 Issue 210 (Friday, October 30, 2015)
[Federal Register Volume 80, Number 210 (Friday, October 30, 2015)]
[Notices]
[Pages 66972-66975]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-27651]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

AGENCY: Department of the Treasury.

ACTION: Notice.

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    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before November 30, 2015 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be 
obtained by email at [email protected] or the entire information 
collection request may be found at www.reginfo.gov.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    OMB Number: 1545-0022.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Life Insurance Statement.
    Form: 712.
    Abstract: Form 712 is used to establish the value of life insurance 
policies for estate and gift tax purposes. The tax is based on the 
value of these policies. The form is completed by life insurance 
companies.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,120,200.

    OMB Number: 1545-0202.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Form 5310, Application for Determination for Terminating 
Plan; Form 6088, Distributable Benefits from Employee Pension Benefit 
Plans.
    Form: 5310, 6088.
    Abstract: Employers who have qualified deferred compensation plans 
can take an income tax deduction for contributions to their plans. IRS 
uses the data on Forms 5310 and 6088 to determine whether a plan still 
qualifies and whether there is any discrimination in benefits.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,718,300.

    OMB Number: 1545-0770.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Transfers of Securities Under Certain Agreements.
    Abstract: Section 1058 of the Internal Revenue Code provides tax-
free treatment for transfers of securities pursuant to a securities 
lending agreement. The agreement must be in writing and is used by the 
taxpayer, in a tax audit situation, to justify no recognition treatment 
of gain or loss on the exchange of the securities.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 9,781.

    OMB Number: 1545-1049.
    Type of Review: Revision of a previously approved collection.
    Title: Excise Tax Relating to Gain or Other Income Realized by Any 
Person on Receipt of Greenmail.
    Form: 8725.
    Abstract: The regulations provide rules relating to the manner and 
method of reporting and paying the nondeductible 50 percent excise tax 
imposed by section 5881 of the Internal Revenue Code with respect to 
the receipt of greenmail. The reporting requirements will be used to 
verify that the excise tax imposed under section 5881 is properly 
reported and timely paid. Form 8725 is used by persons who receive 
``greenmail'' to compute and pay the excise tax on greenmail imposed 
under Internal Revenue Code section 5881. IRS uses the information to 
verify that the correct amount of tax has been reported.
    Affected Public: Private Sector: Businesses or other for-profits.

[[Page 66973]]

    Estimated Annual Burden Hours: 8,321,755.

    OMB Number: 1545-1120.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: TD 8352 (temp & final) Final Regulations Under Sections 382 
and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD 
8531 (Final) Final Regulations Under Section 382.
    Abstract: (CO-69-87 and CO-68-87) These regulations require 
reporting by a corporation after it undergoes an ``ownership change'' 
under sections 382 and 383. Corporations required to report under these 
regulations include those with capital loss carryovers and excess 
credits. (CO-18-90) These regulations provide rules for the treatment 
of options under IRC section 382 for purposes of determining whether a 
corporation undergoes an ownership change. The regulation allows for 
certain elections for corporations whose stock is subject to options.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 220,575.

    OMB Number: 1545-1233.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Adjusted Current Earnings (IA-14-91)(Final).
    Abstract: This regulation affects business and other for profit 
institutions. This information is required by the IRS to ensure the 
proper application of section 1.56(g)-1 of the regulation. It will be 
used to verify that taxpayers have properly elected the benefits of 
section 1.56(g)-1(r) of the regulation.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,000.

    OMB Number: 1545-1254.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: TD 8396--Conclusive Presumption of Worthlessness of Debts 
Held by Banks (FI-34-91).
    Abstract: Paragraph (d)(3) of section 1.166-2 of the regulations 
allows banks and thrifts to elect to conform their tax accounting for 
bad debts with their regulatory accounting. An election or revocation 
thereof, is a change in method of accounting. The collection of 
information required in section 1.166-2(d)(3) is necessary to monitor 
the elections.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 50.

    OMB Number: 1545-1347.
    Type of Review: Revision of a previously approved collection.
    Title: Arbitrage Bond Restrictions under section 148.
    Abstract: Section 148 was enacted to minimize the arbitrage 
benefits from investing gross proceeds of tax-exempt bonds in higher 
yielding investments and to remove the arbitrage incentives to issue 
more bonds, to issue bonds earlier, or to leave bonds outstanding 
longer than is otherwise reasonably necessary to accomplish the 
governmental purposes for which the bonds were issued. To accomplish 
these purposes, section 148 restricts the direct and indirect 
investment of bond proceeds in higher yielding investments and requires 
that certain earnings on higher yielding investments be rebated to the 
United States. Violation of these provisions causes the bonds in the 
issue to become arbitrage bonds, the interest on which is not 
excludable from the gross income of the owners under section 103(a). 
The regulations in Sec. Sec.  1.148-1 through 1.148-11 apply in a 
manner consistent with these purposes.
    Section 148 of the Internal Revenue Code requires issuers of tax-
exempt bonds to rebate certain arbitrage profits earned on non-purpose 
investments acquired with the bond proceeds. Issuers are required to 
file a Form 8038-T and remit the rebate. Issuers are also required to 
keep records of certain interest rate hedges so that the hedges are 
taken into account in determining arbitrage profits. The scope of 
interest rate hedging transactions covered by the arbitrage regulations 
was broadened by requiring that hedges entered into prior to the sale 
date of the bonds are covered as well.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 56,684.

    OMB Number: 1545-1412.
    Type of Review: Revision of a previously approved collection.
    Title: FI-54-93 (Final) Clear Reflection of Income in the Case of 
Hedging Transactions.
    Abstract: This information is required by the Internal Revenue 
Service to verify compliance with section 446 of the Internal Revenue 
Code. This information will be used to determine that the amount of tax 
has been computed correctly.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 20,000.

    OMB Number: 1545-1503.
    Type of Review: Revision of a previously approved collection.
    Title: Revenue Procedure 2015-41 (Formerly 2006-9)--Section 482--
Allocation of Income and Deductions Among Taxpayers.
    Abstract: The information requested is required to enable the 
Internal Revenue Service to give advice on filing Advance Pricing 
Agreement applications, to process such applications and negotiate 
agreements, and to verify compliance with agreements and whether 
agreements require modification.
    Affected Public: Private Sector: Not-for-profit institutions; 
Individuals or Households.
    Estimated Annual Burden Hours: 10,900.

    OMB Number: 1545-1504.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Request for Taxpayer Advocate Service Assistance (And 
Application for Taxpayer Assistance Order).
    Form: 911.
    Abstract: This form is used by taxpayers to apply for relief from a 
significant hardship which may have already occurred or is about to 
occur if the IRS takes or fails to take certain actions. This form is 
submitted to the IRS Taxpayer Advocate Office in the state or city 
where the taxpayer lives.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 46,500.

    OMB Number: 1545-1510.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Revenue Procedure 2004-53; Procedure for filing Forms W-2 is 
certain Acquisitions (Rev Proc 96-60).
    Abstract: Information is required by the Internal Revenue Service 
to assist predecessor and successor employers in complying with the 
reporting requirements under Code sections 6051 and 6011 for Forms W-2 
and 941.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 110,700.

    OMB Number: 1545-1516.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Entity Classification Election.
    Form: 8832.
    Abstract: An eligible entity uses Form 8832 to elect how it will be 
classified for federal tax purposes, as a corporation, a partnership, 
or an entity disregarded as

[[Page 66974]]

separate from its owner. An eligible entity is classified for federal 
tax purposes under the default rules unless it files Form 8832 or Form 
2553, Election by a Small Business Corporation. The IRS will use the 
information entered on this form to establish the entity's filing and 
reporting requirements for federal tax purposes.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 35,900.

    OMB Number: 1545-1530.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Rev. Proc. 2007-32--Tip Rate Determination Agreement (Gaming 
Industry); Gaming Industry Tip Compliance Agreement Program.
    Form: 8832.
    Abstract: Tip Rate Determination Agreement (Gaming Industry) 
Information is required by the Internal Revenue Service in its 
Compliance efforts to assist employers and their employees in 
understanding and complying with section 6053(a), which requires 
employees to report all their tips monthly to their employers. Gaming 
Industry Tip Compliance Agreement Program Taxpayers who operate gaming 
establishments may enter into an agreement with the Internal Revenue 
Service to establish tip rates and occupational categories for all 
tipped employees of the taxpayer. The agreements will require 
substantiation of the tip rates as well.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 10,467.

    OMB Number: 1545-1540.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: REG-125071-06 (TD 9308) Reporting Requirements for Widely 
Held Fixed Investment Trusts.
    Abstract: The regulations clarify the reporting requirements of 
trustees and middlemen involved with widely held fixed investment 
trusts.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 2,400.

    OMB Number: 1545-1667.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Revenue Procedure 99-50, Combined Information Reporting.
    Abstract: The revenue procedure permits combined information 
reporting by a successor ``business entity'' (i.e., a corporation, 
partnership, or sole proprietorship) in certain situations following a 
merger or an acquisition. The successor must file a statement with the 
Internal Revenue Service indicating what forms are being filed on a 
combined basis.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 500.

    OMB Number: 1545-1676.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: REG-113572-99 (TD 8933) Qualified Transportation Fringe 
Benefits.
    Abstract: These regulations provide guidance to employers that 
provide qualified transportation fringe benefits under section 132(f), 
including guidance to employers that provide cash reimbursement for 
qualified transportation fringes and employers that offer qualified 
transportation fringes in lieu of compensation. Employers that provide 
cash reimbursement are required to keep records of documentation 
received from employees who receive reimbursement. Employers that offer 
qualified transportation fringes in lieu of compensation are required 
to keep records of employee compensation reduction elections.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 12,968,728.

    OMB Number: 1545-1678.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: REG-161424-01 (Final), Information Reporting for Qualified 
Tuition and Related Expenses; Magnetic Media Filing Requirements for 
Information Returns; REG-105316-98 (Final) Information.
    Abstract: These regulations relate to the information reporting 
requirements in section 6050S of the Internal Revenue Code for payments 
of qualified tuition and related expenses and interest on qualified 
education loans. These regulations provide guidance to eligible 
education institutions, insurers, and payees required to file 
information returns and to furnish information statements under section 
6050S.
    Affected Public: Private Sector: Not-for-profit institutions.
    Estimated Annual Burden Hours: 1.

    OMB Number: 1545-1810.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Credit for Small Employer Pension Plan Startup Costs.
    Abstract: Qualified small employers use Form 8881 to request a 
credit for start-up costs related to eligible retirement plans. Form 
8881 implements section 45E, which provides a credit based on costs 
incurred by an employer in establishing or administering an eligible 
employer plan or for the retirement related education of employees with 
respect to the plan. The credit is 50 percent of the qualified costs 
for the tax year, up to a maximum credit of $500 for the first tax year 
and each of the two subsequent tax years.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 235,335.

    OMB Number: 1545-1815.
    Type of Review: Revision of a previously approved collection.
    Title: Coverdell ESA Contribution Information.
    Form: 5498-ESA.
    Abstract: Form 5498-ESA is used by trustees and issuers of 
Coverdell Education Savings accounts to report contributions made to 
these accounts to beneficiaries.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 46,392.

    OMB Number: 1545-1820.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Revenue Procedure 2003-33, Section 9100 Relief for 338 
Elections.
    Abstract: Pursuant to Sec. 301.9100-3 of the Procedure and 
Administration Regulations, this procedure grants certain taxpayers an 
extension of time to file an election described in Sec. 338(a) or Sec. 
338(h)(10) of the Internal Revenue Code to treat the purchase of the 
stock of a corporation as an asset acquisition.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 300.

    OMB Number: 1545-1843.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: TD 9207 (final)--Assumptions of Partner Liabilities; REG-
106736-00 (NPRM).
    Abstract: In order to be entitled to a deduction with respect to 
the economic performance of a contingent liability that was contributed 
by a partner and assumed by a partnership, the partner, or former 
partner of the partnership, must receive notification of economic

[[Page 66975]]

performance of the contingent liability from the partnership or other 
partner assuming the liability.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 125.

    OMB Number: 1545-1980.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Notice 2007-70--Charitable Contributions of Certain Motor 
Vehicles, Boats, and Airplanes; Reporting requirements under Sec. 
170(f)(12)(D).
    Abstract: Charitable organizations are required to send an 
acknowledgement of car donations to the donor and to the Service. The 
purpose of is to prevent donors from taking inappropriate deductions.
    Affected Public: Private Sector: Not-for-profit institutions.
    Estimated Annual Burden Hours: 21,930.

    OMB Number: 1545-1982.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Distilled Spirits Credit.
    Form: 8906.
    Abstract: Form 8906, Distilled Spirits Credit, was developed to 
carry out the provisions of IRC section 5011(a). This section allows 
eligible wholesalers and persons subject to IRC section 5055 an income 
tax credit for the average cost of carrying excise tax on bottled 
distilled spirits. The new form provides a means for the eligible 
taxpayer to compute the amount of credit.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 21,930.

    OMB Number: 1545-1994.
    Type of Review: Extension without change of a previously approved 
collection.
    Title: Notice 2008-36--Amplification of Notice 2006-28, Energy 
Efficient Homes Credit; Manufactured Homes.
    Abstract: This notice supersedes Notice 2006-28 by substantially 
republishing the guidance contained in that publication. This notice 
clarifies the meaning of the terms equivalent rating network and 
eligible contractor, and permits calculation procedures other than 
those identified in Notice 2006-28 to be used to calculate energy 
consumption. Finally, this notice clarifies the process for removing 
software from the list of approved software and reflects the extension 
of the tax credit through December 31, 2008. Notice 2006-28, as 
updated, provided guidance regarding the calculation of heating and 
cooling energy consumption for purposes of determining the eligibility 
of a manufactured home for the New Energy Efficient Home Credit under 
Internal Revenue Code Sec.  45L. Notice 2006-28 also provided guidance 
relating to the public list of software programs that may be used to 
calculate energy consumption. Guidance relating to dwelling units other 
than manufactured homes is provided in Notice 2008-35.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 60.

    OMB Number: 1545-2109.
    Type of Review: Revision of a previously approved collection.
    Title: Notice of Election of an Agreement to Special Lien Under 
Internal Revenue Code Section 6324A and Regulations.
    Abstract: Under IRC section 6166, an estate may elect to pay the 
estate tax in installments over 14 years if certain conditions are met. 
If the IRS determines that the government's interest in collecting 
estate tax is sufficiently at risk, it may require the estate provide a 
bond. Alternatively, the executor may elect to provide a lien in lieu 
of bond. Under section 6324A(c), to make this election the executor 
must submit a lien agreement to the IRS. Form 13925 is a form lien 
agreement that executors may use for this purpose.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 500.

    OMB Number: 1545-2131.
    Type of Review: Revision of a previously approved collection.
    Title: Form 1127--Application for Extension of Time for Payment of 
Tax Due to Undue Hardship.
    Form: 1127.
    Abstract: Under IRC 6161, individual taxpayers and business 
taxpayers are allowed to request an extension of time for payment of 
tax shown or required to be shown on a return or for a tax due on a 
notice of deficiency. In order to be granted this extension, they must 
file Form 1127, providing evidence of undue hardship, inability to 
borrow, and collateral to ensure payment of the tax.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 7,470.

    Dated: October 26, 2015.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2015-27651 Filed 10-29-15; 8:45 am]
BILLING CODE 4830-01-P



                                              66972                         Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Notices

                                              opportunity to comment on a                             techniques or other forms of information                 Estimated Annual Burden Hours:
                                              continuing information collection, as                   technology; and (e) estimates of capital              1,120,200.
                                              required by the Paperwork Reduction                     or start-up costs and costs of operation,                OMB Number: 1545–0202.
                                              Act of 1995, Public Law 104–13 (44                      maintenance, and purchase of services                    Type of Review: Extension without
                                              U.S.C. 3506(c)(2)(A). Currently the                     to provide information.                               change of a previously approved
                                              Bureau of the Fiscal Service within the                   Dated: October 26, 2015.                            collection.
                                              Department of the Treasury is soliciting                Bruce A. Sharp,                                          Title: Form 5310, Application for
                                              comments concerning the ACH Vendor/                                                                           Determination for Terminating Plan;
                                                                                                      Bureau Clearance Officer.
                                              Miscellaneous Payment Enrollment                                                                              Form 6088, Distributable Benefits from
                                                                                                      [FR Doc. 2015–27623 Filed 10–29–15; 8:45 am]
                                              Form.                                                                                                         Employee Pension Benefit Plans.
                                                                                                      BILLING CODE 4810–AS–P
                                              DATES: Written comments should be                                                                                Form: 5310, 6088.
                                              received on or before December 29, 2015                                                                          Abstract: Employers who have
                                              to be assured of consideration.                         DEPARTMENT OF THE TREASURY                            qualified deferred compensation plans
                                              ADDRESSES: Direct all written comments
                                                                                                                                                            can take an income tax deduction for
                                              and requests for further information to                 Submission for OMB Review;                            contributions to their plans. IRS uses
                                              Bureau of the Fiscal Service, Bruce A.                  Comment Request                                       the data on Forms 5310 and 6088 to
                                              Sharp, 200 Third Street A4–A,                                                                                 determine whether a plan still qualifies
                                                                                                      AGENCY:   Department of the Treasury.                 and whether there is any discrimination
                                              Parkersburg, WV 26106–1328, or
                                              bruce.sharp@fiscal.treasury.gov.                        ACTION:   Notice.                                     in benefits.
                                                                                                                                                               Affected Public: Private Sector:
                                              FOR FURTHER INFORMATION CONTACT:                          The Department of the Treasury will                 Businesses or other for-profits.
                                              Requests for additional information or                  submit the following information                         Estimated Annual Burden Hours:
                                              copies of the form(s) and instructions                  collection requests to the Office of                  1,718,300.
                                              should be directed to Walt Henderson,                   Management and Budget (OMB) for
                                              EFT Strategy Division; 401 14th Street                  review and clearance in accordance                       OMB Number: 1545–0770.
                                              SW., Room 303, Washington, DC 20227,                    with the Paperwork Reduction Act of                      Type of Review: Extension without
                                              (202) 874–6624                                          1995, Public Law 104–13, on or after the              change of a previously approved
                                                                                                      date of publication of this notice.                   collection.
                                              SUPPLEMENTARY INFORMATION:
                                                                                                                                                               Title: Transfers of Securities Under
                                                 Title: ACH Vendor/Miscellaneous                      DATES: Comments should be received on
                                                                                                                                                            Certain Agreements.
                                              Payment Enrollment Form.                                or before November 30, 2015 to be                        Abstract: Section 1058 of the Internal
                                                 OMB Number: 1510–0056.                               assured of consideration.
                                                 Form Number: SF 3881.                                                                                      Revenue Code provides tax-free
                                                                                                      ADDRESSES: Send comments regarding                    treatment for transfers of securities
                                                 Abstract: The form is used to collect
                                                                                                      the burden estimate, or any other aspect              pursuant to a securities lending
                                              payment data from vendors doing
                                                                                                      of the information collection, including              agreement. The agreement must be in
                                              business with the Federal Government.
                                                                                                      suggestions for reducing the burden, to               writing and is used by the taxpayer, in
                                              The Treasury Department, Bureau of the
                                                                                                      (1) Office of Information and Regulatory              a tax audit situation, to justify no
                                              Fiscal Service, will use the information
                                                                                                      Affairs, Office of Management and                     recognition treatment of gain or loss on
                                              to electronically transmit payment to
                                                                                                      Budget, Attention: Desk Officer for                   the exchange of the securities.
                                              vendors’ financial institutions.
                                                                                                      Treasury, New Executive Office                           Affected Public: Private Sector:
                                                 Current Actions: Extension of a
                                                                                                      Building, Room 10235, Washington, DC                  Businesses or other for-profits.
                                              currently approved collection.
                                                 Type of Review: Regular.                             20503, or email at OIRA_Submission@                      Estimated Annual Burden Hours:
                                                 Affected Public: Business or other for-              OMB.EOP.gov and (2) Treasury PRA                      9,781.
                                              profit institutions.                                    Clearance Officer, 1750 Pennsylvania                     OMB Number: 1545–1049.
                                                 Estimated Number of Respondents:                     Ave. NW., Suite 8140, Washington, DC                     Type of Review: Revision of a
                                              70,000.                                                 20220, or email at PRA@treasury.gov.                  previously approved collection.
                                                 Estimated Time per Respondent: 15                    FOR FURTHER INFORMATION CONTACT:                         Title: Excise Tax Relating to Gain or
                                              minutes.                                                Copies of the submission(s) may be                    Other Income Realized by Any Person
                                                 Estimated Total Annual Burden                        obtained by email at PRA@treasury.gov                 on Receipt of Greenmail.
                                              Hours: 17,500.                                          or the entire information collection                     Form: 8725.
                                                 Request for Comments: Comments                       request may be found at                                  Abstract: The regulations provide
                                              submitted in response to this notice will               www.reginfo.gov.                                      rules relating to the manner and method
                                              be summarized and/or included in the                    SUPPLEMENTARY INFORMATION:                            of reporting and paying the
                                              request for OMB approval. All                                                                                 nondeductible 50 percent excise tax
                                              comments will become a matter of                        Internal Revenue Service (IRS)                        imposed by section 5881 of the Internal
                                              public record. Comments are invited on:                   OMB Number: 1545–0022.                              Revenue Code with respect to the
                                              (a) Whether the collection of                             Type of Review: Extension without                   receipt of greenmail. The reporting
                                              information is necessary for the proper                 change of a previously approved                       requirements will be used to verify that
                                              performance of the functions of the                     collection.                                           the excise tax imposed under section
                                              agency, including whether the                             Title: Life Insurance Statement.                    5881 is properly reported and timely
                                              information shall have practical utility;                 Form: 712.                                          paid. Form 8725 is used by persons who
                                              (b) the accuracy of the agency’s estimate                 Abstract: Form 712 is used to                       receive ‘‘greenmail’’ to compute and pay
tkelley on DSK3SPTVN1PROD with NOTICES




                                              of the burden of the collection of                      establish the value of life insurance                 the excise tax on greenmail imposed
                                              information; (c) ways to enhance the                    policies for estate and gift tax purposes.            under Internal Revenue Code section
                                              quality, utility, and clarity of the                    The tax is based on the value of these                5881. IRS uses the information to verify
                                              information to be collected; (d) ways to                policies. The form is completed by life               that the correct amount of tax has been
                                              minimize the burden of the collection of                insurance companies.                                  reported.
                                              information on respondents, including                     Affected Public: Private Sector:                       Affected Public: Private Sector:
                                              through the use of automated collection                 Businesses or other for-profits.                      Businesses or other for-profits.


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                                                                            Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Notices                                           66973

                                                 Estimated Annual Burden Hours:                          Estimated Annual Burden Hours: 50.                    Type of Review: Revision of a
                                              8,321,755.                                                 OMB Number: 1545–1347.                             previously approved collection.
                                                 OMB Number: 1545–1120.                                  Type of Review: Revision of a                         Title: Revenue Procedure 2015–41
                                                 Type of Review: Extension without                    previously approved collection.                       (Formerly 2006–9)—Section 482—
                                              change of a previously approved                            Title: Arbitrage Bond Restrictions                 Allocation of Income and Deductions
                                              collection.                                             under section 148.                                    Among Taxpayers.
                                                 Title: TD 8352 (temp & final) Final                     Abstract: Section 148 was enacted to                  Abstract: The information requested
                                              Regulations Under Sections 382 and 383                  minimize the arbitrage benefits from                  is required to enable the Internal
                                              of the Internal Revenue Code of 1986;                   investing gross proceeds of tax-exempt                Revenue Service to give advice on filing
                                              Pre-change Attributes; TD 8531 (Final)                  bonds in higher yielding investments                  Advance Pricing Agreement
                                              Final Regulations Under Section 382.                    and to remove the arbitrage incentives                applications, to process such
                                                 Abstract: (CO–69–87 and CO–68–87)                    to issue more bonds, to issue bonds                   applications and negotiate agreements,
                                              These regulations require reporting by a                earlier, or to leave bonds outstanding                and to verify compliance with
                                              corporation after it undergoes an                       longer than is otherwise reasonably                   agreements and whether agreements
                                              ‘‘ownership change’’ under sections 382                 necessary to accomplish the                           require modification.
                                              and 383. Corporations required to report                governmental purposes for which the                      Affected Public: Private Sector: Not-
                                              under these regulations include those                   bonds were issued. To accomplish these                for-profit institutions; Individuals or
                                              with capital loss carryovers and excess                 purposes, section 148 restricts the direct            Households.
                                              credits. (CO–18–90) These regulations                   and indirect investment of bond                          Estimated Annual Burden Hours:
                                              provide rules for the treatment of                      proceeds in higher yielding investments               10,900.
                                              options under IRC section 382 for                       and requires that certain earnings on                   OMB Number: 1545–1504.
                                              purposes of determining whether a                       higher yielding investments be rebated                  Type of Review: Extension without
                                              corporation undergoes an ownership                      to the United States. Violation of these              change of a previously approved
                                              change. The regulation allows for                       provisions causes the bonds in the issue              collection.
                                              certain elections for corporations whose                to become arbitrage bonds, the interest                 Title: Request for Taxpayer Advocate
                                              stock is subject to options.                            on which is not excludable from the                   Service Assistance (And Application for
                                                 Affected Public: Private Sector:                     gross income of the owners under                      Taxpayer Assistance Order).
                                              Businesses or other for-profits.                        section 103(a). The regulations in                      Form: 911.
                                                 Estimated Annual Burden Hours:                       §§ 1.148–1 through 1.148–11 apply in a                  Abstract: This form is used by
                                              220,575.                                                manner consistent with these purposes.                taxpayers to apply for relief from a
                                                                                                         Section 148 of the Internal Revenue
                                                 OMB Number: 1545–1233.                                                                                     significant hardship which may have
                                                 Type of Review: Extension without                    Code requires issuers of tax-exempt
                                                                                                                                                            already occurred or is about to occur if
                                              change of a previously approved                         bonds to rebate certain arbitrage profits
                                                                                                                                                            the IRS takes or fails to take certain
                                              collection.                                             earned on non-purpose investments
                                                                                                                                                            actions. This form is submitted to the
                                                 Title: Adjusted Current Earnings (IA–                acquired with the bond proceeds.
                                                                                                                                                            IRS Taxpayer Advocate Office in the
                                              14–91)(Final).                                          Issuers are required to file a Form 8038–
                                                                                                                                                            state or city where the taxpayer lives.
                                                 Abstract: This regulation affects                    T and remit the rebate. Issuers are also
                                                                                                                                                              Affected Public: Individuals or
                                              business and other for profit                           required to keep records of certain
                                                                                                                                                            Households.
                                              institutions. This information is                       interest rate hedges so that the hedges
                                                                                                                                                              Estimated Annual Burden Hours:
                                              required by the IRS to ensure the proper                are taken into account in determining
                                                                                                                                                            46,500.
                                              application of section 1.56(g)–1 of the                 arbitrage profits. The scope of interest
                                              regulation. It will be used to verify that              rate hedging transactions covered by the                OMB Number: 1545–1510.
                                              taxpayers have properly elected the                     arbitrage regulations was broadened by                  Type of Review: Extension without
                                              benefits of section 1.56(g)–1(r) of the                 requiring that hedges entered into prior              change of a previously approved
                                              regulation.                                             to the sale date of the bonds are covered             collection.
                                                 Affected Public: Private Sector:                     as well.                                                Title: Revenue Procedure 2004–53;
                                              Businesses or other for-profits.                           Affected Public: Private Sector:                   Procedure for filing Forms W–2 is
                                                 Estimated Annual Burden Hours:                       Businesses or other for-profits.                      certain Acquisitions (Rev Proc 96–60).
                                              1,000.                                                     Estimated Annual Burden Hours:                       Abstract: Information is required by
                                                                                                      56,684.                                               the Internal Revenue Service to assist
                                                 OMB Number: 1545–1254.                                                                                     predecessor and successor employers in
                                                 Type of Review: Extension without                       OMB Number: 1545–1412.
                                                                                                         Type of Review: Revision of a                      complying with the reporting
                                              change of a previously approved                                                                               requirements under Code sections 6051
                                              collection.                                             previously approved collection.
                                                                                                         Title: FI–54–93 (Final) Clear                      and 6011 for Forms W–2 and 941.
                                                 Title: TD 8396—Conclusive
                                                                                                      Reflection of Income in the Case of                     Affected Public: Private Sector:
                                              Presumption of Worthlessness of Debts
                                                                                                      Hedging Transactions.                                 Businesses or other for-profits.
                                              Held by Banks (FI–34–91).
                                                                                                         Abstract: This information is required               Estimated Annual Burden Hours:
                                                 Abstract: Paragraph (d)(3) of section
                                                                                                      by the Internal Revenue Service to                    110,700.
                                              1.166–2 of the regulations allows banks
                                              and thrifts to elect to conform their tax               verify compliance with section 446 of                   OMB Number: 1545–1516.
                                              accounting for bad debts with their                     the Internal Revenue Code. This                         Type of Review: Extension without
                                              regulatory accounting. An election or                   information will be used to determine                 change of a previously approved
                                                                                                      that the amount of tax has been
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                                              revocation thereof, is a change in                                                                            collection.
                                              method of accounting. The collection of                 computed correctly.                                     Title: Entity Classification Election.
                                              information required in section 1.166–                     Affected Public: Private Sector:                     Form: 8832.
                                              2(d)(3) is necessary to monitor the                     Businesses or other for-profits.                        Abstract: An eligible entity uses Form
                                              elections.                                                 Estimated Annual Burden Hours:                     8832 to elect how it will be classified for
                                                 Affected Public: Private Sector:                     20,000.                                               federal tax purposes, as a corporation, a
                                              Businesses or other for-profits.                           OMB Number: 1545–1503.                             partnership, or an entity disregarded as


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                                              66974                         Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Notices

                                              separate from its owner. An eligible                    by a successor ‘‘business entity’’ (i.e., a             Title: Credit for Small Employer
                                              entity is classified for federal tax                    corporation, partnership, or sole                     Pension Plan Startup Costs.
                                              purposes under the default rules unless                 proprietorship) in certain situations                   Abstract: Qualified small employers
                                              it files Form 8832 or Form 2553,                        following a merger or an acquisition.                 use Form 8881 to request a credit for
                                              Election by a Small Business                            The successor must file a statement with              start-up costs related to eligible
                                              Corporation. The IRS will use the                       the Internal Revenue Service indicating               retirement plans. Form 8881
                                              information entered on this form to                     what forms are being filed on a                       implements section 45E, which
                                              establish the entity’s filing and reporting             combined basis.                                       provides a credit based on costs
                                              requirements for federal tax purposes.                     Affected Public: Private Sector:                   incurred by an employer in establishing
                                                 Affected Public: Private Sector:                     Businesses or other for-profits.                      or administering an eligible employer
                                              Businesses or other for-profits.                           Estimated Annual Burden Hours: 500.                plan or for the retirement related
                                                 Estimated Annual Burden Hours:                          OMB Number: 1545–1676.                             education of employees with respect to
                                              35,900.                                                    Type of Review: Extension without                  the plan. The credit is 50 percent of the
                                                 OMB Number: 1545–1530.                               change of a previously approved                       qualified costs for the tax year, up to a
                                                 Type of Review: Extension without                    collection.                                           maximum credit of $500 for the first tax
                                              change of a previously approved                            Title: REG–113572–99 (TD 8933)                     year and each of the two subsequent tax
                                              collection.                                             Qualified Transportation Fringe                       years.
                                                                                                      Benefits.                                               Affected Public: Private Sector:
                                                 Title: Rev. Proc. 2007–32—Tip Rate
                                                                                                         Abstract: These regulations provide                Businesses or other for-profits.
                                              Determination Agreement (Gaming
                                                                                                      guidance to employers that provide                      Estimated Annual Burden Hours:
                                              Industry); Gaming Industry Tip
                                                                                                      qualified transportation fringe benefits              235,335.
                                              Compliance Agreement Program.
                                                 Form: 8832.                                          under section 132(f), including guidance                OMB Number: 1545–1815.
                                                 Abstract: Tip Rate Determination                     to employers that provide cash                          Type of Review: Revision of a
                                              Agreement (Gaming Industry)                             reimbursement for qualified                           previously approved collection.
                                              Information is required by the Internal                 transportation fringes and employers                    Title: Coverdell ESA Contribution
                                              Revenue Service in its Compliance                       that offer qualified transportation                   Information.
                                              efforts to assist employers and their                   fringes in lieu of compensation.                        Form: 5498–ESA.
                                              employees in understanding and                          Employers that provide cash                             Abstract: Form 5498–ESA is used by
                                              complying with section 6053(a), which                   reimbursement are required to keep                    trustees and issuers of Coverdell
                                              requires employees to report all their                  records of documentation received from                Education Savings accounts to report
                                              tips monthly to their employers. Gaming                 employees who receive reimbursement.                  contributions made to these accounts to
                                              Industry Tip Compliance Agreement                       Employers that offer qualified                        beneficiaries.
                                              Program Taxpayers who operate gaming                    transportation fringes in lieu of                       Affected Public: Private Sector:
                                              establishments may enter into an                        compensation are required to keep                     Businesses or other for-profits.
                                              agreement with the Internal Revenue                     records of employee compensation                        Estimated Annual Burden Hours:
                                              Service to establish tip rates and                      reduction elections.                                  46,392.
                                                                                                         Affected Public: Private Sector:                      OMB Number: 1545–1820.
                                              occupational categories for all tipped
                                                                                                      Businesses or other for-profits.                         Type of Review: Extension without
                                              employees of the taxpayer. The
                                                                                                         Estimated Annual Burden Hours:                     change of a previously approved
                                              agreements will require substantiation
                                                                                                      12,968,728.                                           collection.
                                              of the tip rates as well.
                                                 Affected Public: Private Sector:                       OMB Number: 1545–1678.                                 Title: Revenue Procedure 2003–33,
                                              Businesses or other for-profits.                          Type of Review: Extension without                   Section 9100 Relief for 338 Elections.
                                                 Estimated Annual Burden Hours:                       change of a previously approved                          Abstract: Pursuant to Sec. 301.9100–
                                              10,467.                                                 collection.                                           3 of the Procedure and Administration
                                                                                                        Title: REG–161424–01 (Final),                       Regulations, this procedure grants
                                                 OMB Number: 1545–1540.                               Information Reporting for Qualified                   certain taxpayers an extension of time to
                                                 Type of Review: Extension without                    Tuition and Related Expenses; Magnetic                file an election described in Sec. 338(a)
                                              change of a previously approved                         Media Filing Requirements for                         or Sec. 338(h)(10) of the Internal
                                              collection.                                             Information Returns; REG–105316–98                    Revenue Code to treat the purchase of
                                                 Title: REG–125071–06 (TD 9308)                       (Final) Information.                                  the stock of a corporation as an asset
                                              Reporting Requirements for Widely                         Abstract: These regulations relate to               acquisition.
                                              Held Fixed Investment Trusts.                           the information reporting requirements                   Affected Public: Private Sector:
                                                 Abstract: The regulations clarify the                in section 6050S of the Internal Revenue              Businesses or other for-profits.
                                              reporting requirements of trustees and                  Code for payments of qualified tuition                   Estimated Annual Burden Hours: 300.
                                              middlemen involved with widely held                     and related expenses and interest on                     OMB Number: 1545–1843.
                                              fixed investment trusts.                                qualified education loans. These                         Type of Review: Extension without
                                                 Affected Public: Private Sector:                     regulations provide guidance to eligible              change of a previously approved
                                              Businesses or other for-profits.                        education institutions, insurers, and                 collection.
                                                 Estimated Annual Burden Hours:                       payees required to file information                      Title: TD 9207 (final)—Assumptions
                                              2,400.                                                  returns and to furnish information                    of Partner Liabilities; REG–106736–00
                                                OMB Number: 1545–1667.                                statements under section 6050S.                       (NPRM).
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                                                Type of Review: Extension without                       Affected Public: Private Sector: Not-                  Abstract: In order to be entitled to a
                                              change of a previously approved                         for-profit institutions.                              deduction with respect to the economic
                                              collection.                                               Estimated Annual Burden Hours: 1.                   performance of a contingent liability
                                                Title: Revenue Procedure 99–50,                         OMB Number: 1545–1810.                              that was contributed by a partner and
                                              Combined Information Reporting.                           Type of Review: Extension without                   assumed by a partnership, the partner,
                                                Abstract: The revenue procedure                       change of a previously approved                       or former partner of the partnership,
                                              permits combined information reporting                  collection.                                           must receive notification of economic


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                                                                            Federal Register / Vol. 80, No. 210 / Friday, October 30, 2015 / Notices                                            66975

                                              performance of the contingent liability                 energy consumption for purposes of                    DEPARTMENT OF THE TREASURY
                                              from the partnership or other partner                   determining the eligibility of a
                                              assuming the liability.                                 manufactured home for the New Energy                  Submission for OMB Review;
                                                 Affected Public: Private Sector:                     Efficient Home Credit under Internal                  Comment Request
                                              Businesses or other for-profits.                        Revenue Code § 45L. Notice 2006–28
                                                 Estimated Annual Burden Hours: 125.                                                                        AGENCY:   Department of the Treasury.
                                                                                                      also provided guidance relating to the
                                                 OMB Number: 1545–1980.                               public list of software programs that                 ACTION:   Notice.
                                                 Type of Review: Extension without                    may be used to calculate energy                       SUMMARY:   The Department of the
                                              change of a previously approved                         consumption. Guidance relating to                     Treasury will submit the following
                                              collection.                                             dwelling units other than manufactured                information collection requests to the
                                                 Title: Notice 2007–70—Charitable                     homes is provided in Notice 2008–35.                  Office of Management and Budget
                                              Contributions of Certain Motor Vehicles,                   Affected Public: Individuals or                    (OMB) for review and clearance in
                                              Boats, and Airplanes; Reporting                         Households.                                           accordance with the Paperwork
                                              requirements under Sec. 170(f)(12)(D).                     Estimated Annual Burden Hours: 60.                 Reduction Act of 1995, Public Law 104–
                                                 Abstract: Charitable organizations are                                                                     13, on or after the date of publication of
                                              required to send an acknowledgement of                     OMB Number: 1545–2109.
                                                                                                         Type of Review: Revision of a                      this notice.
                                              car donations to the donor and to the
                                              Service. The purpose of is to prevent                   previously approved collection.                       DATES: Comments should be received on
                                              donors from taking inappropriate                           Title: Notice of Election of an                    or before November 30, 2015 to be
                                              deductions.                                             Agreement to Special Lien Under                       assured of consideration.
                                                 Affected Public: Private Sector: Not-                Internal Revenue Code Section 6324A                   ADDRESSES: Send comments regarding
                                              for-profit institutions.                                and Regulations.                                      the burden estimate, or any other aspect
                                                 Estimated Annual Burden Hours:                          Abstract: Under IRC section 6166, an               of the information collection, including
                                              21,930.                                                 estate may elect to pay the estate tax in             suggestions for reducing the burden, to
                                                                                                      installments over 14 years if certain                 (1) Office of Information and Regulatory
                                                OMB Number: 1545–1982.
                                                Type of Review: Extension without                     conditions are met. If the IRS                        Affairs, Office of Management and
                                              change of a previously approved                         determines that the government’s                      Budget, Attention: Desk Officer for
                                              collection.                                             interest in collecting estate tax is                  Treasury, New Executive Office
                                                Title: Distilled Spirits Credit.                      sufficiently at risk, it may require the              Building, Room 10235, Washington, DC
                                                Form: 8906.                                           estate provide a bond. Alternatively, the             20503, or email at OIRA_Submission@
                                                Abstract: Form 8906, Distilled Spirits                executor may elect to provide a lien in               OMB.EOP.gov and (2) Treasury PRA
                                              Credit, was developed to carry out the                  lieu of bond. Under section 6324A(c), to              Clearance Officer, 1750 Pennsylvania
                                              provisions of IRC section 5011(a). This                 make this election the executor must                  Ave. NW., Suite 8140, Washington, DC
                                              section allows eligible wholesalers and                 submit a lien agreement to the IRS.                   20220, or email at PRA@treasury.gov.
                                              persons subject to IRC section 5055 an                  Form 13925 is a form lien agreement                   FOR FURTHER INFORMATION CONTACT:
                                              income tax credit for the average cost of               that executors may use for this purpose.              Copies of the submission may be
                                              carrying excise tax on bottled distilled                   Affected Public: Individuals or                    obtained by emailing PRA@treasury.gov
                                              spirits. The new form provides a means                  Households.                                           or viewing the entire information
                                              for the eligible taxpayer to compute the                   Estimated Annual Burden Hours: 500.                collection request at www.reginfo.gov.
                                              amount of credit.                                                                                             SUPPLEMENTARY INFORMATION:
                                                Affected Public: Private Sector:                         OMB Number: 1545–2131.
                                              Businesses or other for-profits.                           Type of Review: Revision of a                      Bureau of the Fiscal Service (FS)
                                                Estimated Annual Burden Hours:                        previously approved collection.                          OMB Number: 1530–0003.
                                              21,930.                                                    Title: Form 1127—Application for                      Type of Review: Extension without
                                                OMB Number: 1545–1994.                                Extension of Time for Payment of Tax                  change of a currently approved
                                                Type of Review: Extension without                     Due to Undue Hardship.                                collection.
                                              change of a previously approved                            Form: 1127.                                           Title: Notice of Reclamation.
                                              collection.                                                Abstract: Under IRC 6161, individual                  Form: FMS–133.
                                                Title: Notice 2008–36—Amplification                   taxpayers and business taxpayers are                     Abstract: A program agency
                                              of Notice 2006–28, Energy Efficient                     allowed to request an extension of time               authorizes Treasury to recover payments
                                              Homes Credit; Manufactured Homes.                       for payment of tax shown or required to               that have been issued after the death of
                                                Abstract: This notice supersedes                      be shown on a return or for a tax due                 the beneficiary. FMS Form 133 is used
                                              Notice 2006–28 by substantially                         on a notice of deficiency. In order to be             to notify the financial institution. If the
                                              republishing the guidance contained in                  granted this extension, they must file                financial institution does not respond to
                                              that publication. This notice clarifies                 Form 1127, providing evidence of                      the FMS–133, a debit request (Form
                                              the meaning of the terms equivalent                     undue hardship, inability to borrow,                  135) is sent to the Federal Reserve Bank.
                                              rating network and eligible contractor,                 and collateral to ensure payment of the                  Affected Public: Private Sector:
                                              and permits calculation procedures                      tax.                                                  Businesses or other for-profits.
                                              other than those identified in Notice                                                                            Estimated Annual Burden Hours:
                                                                                                         Affected Public: Private Sector:
                                              2006–28 to be used to calculate energy                                                                        29,750.
                                                                                                      Businesses or other for-profits.
                                              consumption. Finally, this notice                          Estimated Annual Burden Hours:                       OMB Number: 1530–0004.
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                                              clarifies the process for removing                      7,470.                                                  Type of Review: Extension without
                                              software from the list of approved                                                                            change of a currently approved
                                                                                                        Dated: October 26, 2015.
                                              software and reflects the extension of                                                                        collection.
                                              the tax credit through December 31,                     Dawn D. Wolfgang,                                       Title: Claims Against the U.S. for
                                              2008. Notice 2006–28, as updated,                       Treasury PRA Clearance Officer.                       Amounts Due in Case of a Deceased
                                              provided guidance regarding the                         [FR Doc. 2015–27651 Filed 10–29–15; 8:45 am]          Creditor.
                                              calculation of heating and cooling                      BILLING CODE 4830–01–P                                  Form: SF 1055.


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Document Created: 2015-12-14 15:30:18
Document Modified: 2015-12-14 15:30:18
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice.
DatesComments should be received on or before November 30, 2015 to be assured of consideration.
ContactCopies of the submission(s) may be obtained by email at [email protected] or the entire information collection request may be found at www.reginfo.gov.
FR Citation80 FR 66972 

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