[Federal Register Volume 60, Number 44 (Tuesday, March 7, 1995)]
[Notices]
[Pages 12589-12590]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-5524]



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DEPARTMENT OF THE TREASURY

Public Information Collection Requirements Submitted to OMB for 
Review

March 1, 1995.
    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 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: 1545-0582.
    Form Number: IRS Form 1139.
    Type of Review: Revision.
    Title: Corporation Application for Tentative Refund.
    Description: Form 1139 is filed by corporations that expect to have 
a net operating loss, net capital loss, or unused general business 
credits carried back to a prior tax year. IRS uses Form 1139 to 
determine if the amount of the loss or unused credits is reasonable.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeepers: 3,000.

    Estimated Burden Hours Per Respondent/Recordkeeper:
    Recordkeeping--25 hr., 7 min.
    Learning about the law or the form-- [[Page 12590]] 3 hr., 20 min.
    Preparing the form--8 hr., 32 min.
    Copying, assembling, and sending the form to the IRS--1 hr., 20 
min.

    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 114,960 hours.
    OMB Number: 1545-0757.
    Regulation ID Number: LR-209-76 Final.
    Type of Review: Extension.
    Title: Special Lien for Estate Taxes Deferred Under Section 6166 or 
6166A; Procedure and Administration.
    Description: Section 6324A permits the executor of a decedent's 
estate to elect a lien on section 6166 property in favor of the United 
States in lieu of a bond or personal liability if an election under 
section 6166 was made and the executor files an agreement under section 
6324A(c).
    Respondents: Individuals or households, Business or other for-
profit.
    Estimated Number of Respondents: 34,600
    Estimated Burden Hours Per Respondent: 15 minutes.
    Frequency of Response: Other.
    Estimated Total Reporting Burden: 8,650 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. 95-5524 Filed 3-6-95; 8:45 am]
BILLING CODE: 4830-01-P