[Federal Register Volume 72, Number 229 (Thursday, November 29, 2007)]
[Notices]
[Pages 67631-67632]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-23155]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

November 20, 2007.
    The Department of Treasury will submit the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or 
after the date of publication of this notice. 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 11000, 1750 
Pennsylvania Avenue, NW., Washington, DC 20220.

DATES: Written comments should be received on or before December 31, 
2007 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-2073.
    Type of Review: Extension.
    Title: Revenue Procedure 2007-37, Substitute Mortality Tables for 
single Employer Defined Benefit Plans.
    Description: This revenue procedure describes the process for 
obtaining a letter ruling as to the acceptability of substitute 
mortality tables under section 430(h)(3)(C) of the Code.
    Respondents: Farms, and not-for-profit institutions.
    Estimated Total Burden Hours: 25,400 hours.
    OMB Number: 1545-1897.
    Type of Review: Extension .
    Title: TD 9145 (Final and Temporary) Entry of Taxable Fuel.
    Description: The regulation imposes joint and several liability on 
the importer of record for the tax imposed on the entry of taxable fuel 
into the U.S. and revises definition of ``enterer''.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 281 hours.

    OMB Number: 1545-2076.
    Type of Review: Extension.
    Title: Capital Costs Incurred to Comply With EPA Sulfur 
Regulations.
    Description: This temporary regulation provides rules for claiming 
the deduction allowable under section 179B of the Internal Revenue Code 
for qualified capital costs paid or incurred by a small business 
refiner. The temporary regulations provide the time and manner for: (i) 
A small business refiner to make the election to claim this deduction 
for the taxable year; and (ii) a cooperative small business refiner to 
make the election to allocate its deduction allowable under section 
179B for the taxable year to the cooperative owners and to provide the 
written notice, as required by section 179B(e)(3), to the cooperative 
owners.
    Respondents: Businesses and other for-profits.
    Estimated Total Burden Hours: 50 hours.

    OMB Number: 1545-2074.
    Type of Review: Extension.
    Title: The revenue procedure informs small business refiners how to 
obtain the certification required under section 45H(f) of the Internal 
Revenue Code.
    Description: These regulations provide rules implementing the 
provisions of the Unemployment Compensation Amendments (Pub. L. 102-
318) requiring 20 percent income tax withholding upon certain 
distributions from qualified pension plans or tax-sheltered annuities.
    Respondents: Businesses and other for-profit institutions.
    Estimated Total Burden Hours: 75 hours.

    OMB Number: 1545-1895.
    Type of Review: Extension.
    Title: Revenue Procedure 2004-46, Relief from Late GST Allocation.
    Description: This revenue procedure provides guidance to certain 
taxpayers in order to obtain an automatic extension of time to make an 
allocation of the generation-skipping transfer tax exemption. Rather 
than requesting a private letter ruling, the taxpayer may file certain 
documents directly with the Cincinnati Service Center to obtain relief.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 350 hours.

    OMB Number: 1545-1885.
    Type of Review: Extension.
    Title: Announcement 2004-46, Son of Boss Settlement Initiative.
    Description: The collected information is required to apply the 
terms of the settlement set forth in the announcement. The information 
will be used to determine whether the taxpayer has reported the 
disclosed item property for income tax purposes.
    Respondents: Businesses or other for-profit institutions.
    Estimated Total Burden Hours: 5,000 hours.


[[Page 67632]]


    OMB Number: 1545-1343.
    Type of Review: Extension.
    Title: PS-100-88 (Final) Valuation Tables.
    Description: The regulations require individuals or fiduciaries to 
report information on Forms 706 and 709 in connection with the 
valuation of an annuity, an interest for life or a term of years, or a 
remainder or reversionary interest.
    Respondents: Individuals or households.
    Estimated Total Burden Hours: 4,500 hours.

    OMB Number: 1545-1908.
    Type of Review: Extension.
    Title: REG-121475-03 (Final) Qualified Zone Academy Bonds: 
Obligations of States and Political Subdivision.
    Description: The agency needs the information to ensure compliance 
with the requirement under the regulation that the taxpayer rebates the 
earnings on the defeasance escrow to the United States. The agency will 
use the notice to ensure that the respondent pays rebate when rebate 
becomes due. The respondent are state and local governments that issue 
qualified zone academy bonds under Sec. 1397E of the IRC.
    Respondents: State, local, or tribal governments.
    Estimated Total Burden Hours: 3 hours.

    Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.
    OMB Reviewer: Alexander T. Hunt, (202) 395-7316, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E7-23155 Filed 11-28-07; 8:45 am]
BILLING CODE 4830-01-P