[Federal Register Volume 60, Number 135 (Friday, July 14, 1995)]
[Notices]
[Pages 36329-36330]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-17321]



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DEPARTMENT OF THE TREASURY


Public Information Collection Requirements Submitted to OMB for 
Review

July 6, 1995.
    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. 

[[Page 36330]]


Internal Revenue Service (IRS)

OMB Number: 1545-0016
Form Number: IRS Form 706-A
Type of Review: Extension
Title: United States Additional Estate Tax Return
Description: Form 706-A is used by individuals to compute and pay the 
additional estate taxes due under Code section 2032A(c). IRS uses the 
information to determine that the taxes have been properly computed. 
The form is also used for the basis election of section 1016(c)(1).
Respondents: Individuals or households
Estimated Number of Respondents/Recordkeepers: 180
Estimated Burden Hours Per Respondent/Recordkeeper:
    Recordkeeping--3 hr., 17 min.
    Learning about the law or the form--2 hr., 13 min.
    Preparing the form--1 hr., 46 min.
    Copying, assembling, and sending the form to the IRS--1 hr., 3 min.
Frequency of Response: On occasion.
Estimated Total Reporting/Recordkeeping Burden: 1,499 hours.

OMB Number: 1545-0021
Form Number: IRS Form 709-A
Type of Review: Extension
Title: United States Short Form Gift Tax Return.
Description: Form 709-A is used to report gifts that would be taxable 
except that they are ``split'' between husband and wife. The form is a 
simplified version of Form 709, designed to relieve these gift/
taxpayers of the burden of filing Form 709. IRS uses the information to 
assure that ``gift-splitting'' was properly elected.
Respondents: Individuals or households
Estimated Number of Respondents/Recordkeepers: 45,000
Estimated Burden Hours Per Respondent/Recordkeeper:
    Recordkeeping--13 min.
    Learning about the law or the form--11 min.
    Preparing the form--14 min.
    Copying, assembling, and sending to the form to the IRS--20 min.
Frequency of Response: Annually.
Estimated Total Reporting/Recordkeeping Burden: 43,650 hours.

OMB Number: 1545-0795
Form Number: IRS Form 8233
Type of Review: Extension
Title: Exemption From Withholding on Compensation for Independent 
Personal Services of a Nonresident Alien Individual.
Description: Compensation paid to nonresident alien (NRA) for 
independent personal service (i.e., as independent contractors) is 
generally subject to the 30% withholding or graduated rates. However, 
such compensation may be exempt from withholding because of a U.S. tax 
treaty or personal exemption amount. Form 8233 is used to request the 
exemption. A withholding agent reviews the form and accepts it or not 
and forwards the form to IRS if the agent accepted it.
Respondents: Business or other for-profit, Individuals or households
Estimated Number of Respondents/Recordkeepers: 6,800
Estimated Burden Hours Per Respondent/Recordkeeper:
    Recordkeeping--26 min.
    Learning about the law or the form--12 min.
    Preparing and sending the form to the IRS--41 min.
Frequency of Response: Annually
Estimated Total Reporting/Recordkeeping Burden: 9,044 hours

OMB Number: 1545-1072
Regulation ID Number: INTL-952-86 Final
Type of Review: Extension
Title: Allocation and Apportionment of Interest Expense
Description: The regulations provide rules concerning the allocation 
and apportionment of expenses to foreign source income for purposes of 
the foreign tax credit and other provisions
Respondents: Individuals or households, Business or other for-profit
Estimated Number of Respondents: 15,000
Estimated Burden Hours Per Respondent: 6 minutes
Frequency of Response: On occasion
Estimated Total Reporting Burden: 3,750 hours
Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue 
Service, Room 5571, 1111 Constitution Avenue, NW., 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. 95-17321 Filed 7-13-95; 8:45 am]
BILLING CODE 4830-01-P