[Federal Register Volume 65, Number 246 (Thursday, December 21, 2000)]
[Notices]
[Pages 80485-80486]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-32491]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 12, 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 22, 
2001 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1450.
    Regulation Project Number: FI-59-91 Final.
    Type of Review: Extension.
    Title: Debt Instructions With Original Issue Discount; Anti-Abuse 
Rule.
    Description: The regulations provide definitions, general rules, 
and reporting requirements for debt instruments that provide for 
contingent payments. The regulations also provide definitions, general 
rules, and recordkeeping requirements for integrated debt instruments.
    Respondents: Individuals or households, Business or other for-
profit, State, Local or Tribal Government.
    Estimated Number of Respondents/Recordkeepers: 180,000.
    Estimated Burden Hours Per Respondent/Recordkeeper: 30 minutes.
    Frequency of Response: Annually.
    Estimated Total Reporting/Recordkeeping Burden: 89,000 hours.

    OMB Number: 1545-1573.
    Regulation Project Number: REG-209463-82 NPRM.
    Type of Review: Extension.
    Title: Required Distributions from Qualified Plans and Individual 
Retirement Plans.
    Description: The regulation permits a taxpayer to name a trust as 
the beneficiary of the employee's benefits under a retirement plan and 
use the life expectancies of the beneficiaries of the trust to 
determine the required minimum distribution, if certain conditions are 
satisfied.
    Respondents: Individuals or households.
    Estimated Number of Respondents: 1,000.
    Estimated Burden Hours Per Respondent: 20 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 333 hours.

    OMB Number: 1545-1583.
    Regulation Project Number: REG-209322-82 Final.
    Type of Review: Extension.
    Title: Return of Partnership Income.
    Description: Information is required to enable the IRS to verify 
that a taxpayer is reporting the correct amount of income or gain or 
claiming the correct amount of losses, deductions, or credits from that 
taxpayer's interest in the partnership.
    Respondents: Business or other for-profit, Farms.
    Estimated Number of Respondents: 1.
    Estimated Burden Hours Per Respondent: 1 hour.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 1 hour.

[[Page 80486]]

    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. 00-32491 Filed 12-20-00; 8:45 am]
BILLING CODE 4830-01-P