[Federal Register Volume 65, Number 238 (Monday, December 11, 2000)]
[Notices]
[Page 77426]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-31376]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 5, 2000.
    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 1995, Public Law 104-13. Copies of 
the submission(s) may be obtained by calling the Treasury Bureau 
Clearance Officer listed. Comments regarding this information 
collection should be addressed to the OMB reviewer listed and to the 
Treasury Department Clearance Officer, Department of the Treasury, Room 
2110, 1425 New York Avenue, NW., Washington, DC 20220.

DATES: Written comments should be received on or before January 10, 
2001, to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1701.
    Revenue Procedure Number: Revenue Procedure 2000-37.
    Type of Review: Extension.
    Title: Reverse Like-Kind Exchanges.
    Description: The revenue procedure provides a safe harbor for 
reverse like-kind exchanges under which a transaction using a 
``qualified exchange accommodation agreement'' will qualify for non-
recognition treatment under Sec. 1031 of the Internal Revenue Code.
    Respondents: Business or other for-profit, Individuals or 
households, farms.
    Estimated Number of Respondents/Recordkeepers: 1,600.
    Estimated Burden Hours Per Respondent/Recordkeeper: 2 hours.
    Frequency of Response: Other (one time per transaction).
    Estimated Total Reporting/Recordkeeping Burden: 3,200 hours.

Clearance Officer: Garrick Shear, Internal Revenue Service, Room 5244, 
1111 Constitution Avenue, NW, Washington, DC 20224
OMB Reviewer: Alexander T. Hunt, (202) 395-7860, Office of Management 
and Budget, Room 10202, New Executive Office Building, Washington, DC 
20503

Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 00-31376 Filed 12-8-00; 8:45 am]
BILLING CODE 4830-01-U