[Federal Register Volume 59, Number 193 (Thursday, October 6, 1994)]
[Unknown Section]
[Page 0]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-24785]


[[Page Unknown]]

[Federal Register: October 6, 1994]


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DEPARTMENT OF THE TREASURY
 

Public Information Collection Requirements Submitted to OMB for 
Review

September 30, 1994
    The Department of Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1980, Public Law 96-511. 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.

Internal Revenue Service (IRS)

    OMB Number: New.
    Form Number: None.
    Type of Review: New collection.
    Title: Survey of Truckstop Owners and Operators.
    Description: Organized crime began operating motor fuel excise tax 
evasion schemes during the late 1980s. Approximately 100 truckstop 
owners/operators in New Jersey, New York, and Pennsylvania will be 
surveyed to assess the effect of Federal and State law enforcement 
actions against these schemes and identify pockets of continuing 
illegal activity.
    Respondents: Businesses or other for-profit.
    Estimated Number of Respondents: 100.
    Estimated Burden Hours Per Respondent: 30 minutes.
    Frequency of Response: Other (one-time only).
    Estimated Total Reporting Burden: 50 hours.

    OMB Number: 1545-0946.
    Form Number: IRS Form 8554.
    Type of Review: Revision.
    Title: Application for Renewal of Enrollment to Practice Before the 
Internal Revenue Service.
    Description: This information relates to the approval of continuing 
professional education programs and the renewal of the enrollment 
status for those individuals admitted (enrolled) by the Internal 
Revenue Service.
    Respondents: Individuals or households.
    Estimated Number of Respondents/Recordkeepers: 30,000.
    Estimated Burden Hours Per Respondent/Recordkeeper: 1 hour, 12 
minutes.
    Frequency of Response: Other (one-time only).
    Estimated Total Reporting/Recordkeeping Burden: 36,000 hours.

    OMB Number: 1545-1271.
    Regulation ID Number: INTL-54-91 NPRM (formerly INTL-610-86), and 
INTL-178-86 NPRM.
    Type of Review: Extension.
    Title: Transfers of Stock or Securities by U.S. Persons to Foreign 
Corporations (INTL-54-91); Foreign Liquidations and Reorganizations 
(INTL-178-86).
    Description: A U.S. person must generally file a gain recognition 
agreement with the Service in order to defer gain or a section 367(a) 
transfer of stock to a foreign corporation, and must file a notice with 
the Service if it realizes any income in a section 367(b) exchange. 
These requirements ensure compliance with the respective sections.
    Respondents: Businesses or other for-profit.
    Estimated Number of Respondents: 1.
    Estimated Burden Hours Per Respondent: 1 hour.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 1 hour.

    OMB Number: 1545-1276.
    Regulation ID Number: FI-88-86 Final.
    Type of Review: Extension.
    Title: Real Estate Mortgage Investment Conduits.
    Description: Section 860E(e) imposes an excise tax on the transfer 
of a residual interest in a REMIC to a disqualified party. The tax must 
be paid by the transferor or a pass-thru entity of which the 
disqualified party is an interest holder.
    Respondents: Businesses or other for-profit.
    Estimated Number of Respondents: 1,600.
    Estimated Burden Hours Per Respondent: 20 minutes.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 525 hours.
    Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue 
Service, Room 5571, 1111 Constitution Avenue, N.W., Washington, DC 
20224.
    OMB Reviewer: Milo Sunderhauf (202) 395-7340, Office of Management 
and Budget, Room 10226, New Executive Office Building, Washington, DC 
20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 94-24785 Filed 10-5-94; 8:45 am]
BILLING CODE: 4830-01-P