[Federal Register Volume 73, Number 236 (Monday, December 8, 2008)]
[Notices]
[Page 74567]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-28943]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 2, 2008.
    The Department of the 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, and 1750 
Pennsylvania Avenue, NW., Washington, DC 20220.

DATES: Written comments should be received on or before January 7, 2009 
to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1942.
    Type of Review: Extension.
    Title: Notice 2005-44, Charitable Contributions of Certain Motor 
Vehicles, Boats, and Airplanes.
    Description: The notice provides guidance under new Subsection 
170(f)(12) and 6720 regarding how to determine the amount of a 
charitable contribution for certain vehicles and the related 
substantiation and information reporting requirements.
    Respondents: Individuals or Households.
    Estimated Total Burden Hours: 3,041 hours.
    OMB Number: 1545-2117.
    Type of Review: Extension.
    Title: TD 9423 (Final)--Implementation of Form 990 (REG-142333-07 
(Prop & Temp)).
    Description: This document contains final and temporary regulations 
necessary to implement the redesigned Form 990, ``Return of 
Organization Exempt From Income Tax.'' All tax exempt organizations 
required under section 6033 of the Internal Revenue Code (Code) to file 
annual information returns are affected by these temporary regulations. 
These regulations are applicable to taxable years beginning after 
December 31, 2007. Because these regulations are already applicable, 
taxpayers.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 1 hours.
    OMB Number: 1545-1660.
    Type of Review: Extension.
    Title: Notice 99-43 Nonrecognition Exchanges under Section 897.
    Description: Notice 99-43 This notice announces a modification of 
the current rules under Temporary Regulation Sec. 1.897-6T(a)(1) 
regarding transfers, exchanges, and other dispositions of U.S. real 
property interests in nonrecognition transactions occurring after June 
18, 1980. The new rule will be included in regulations finalizing the 
temporary regulations.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 200 hours.
    OMB Number: 1545-1505.
    Type of Review: Extension.
    Form: 8820.
    Title: Orphan Drug Credit.
    Description: Filers use this form to elect to claim the orphan drug 
credit, which is 50% of the qualified clinical testing expenses paid or 
incurred with respect to low or unprofitable drugs for rare diseases 
and conditions, as designated under section 526 of the Federal Food, 
Drug, and Cosmetic Act.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 266 hours.
    OMB Number: 1545-1221.
    Type of Review: Extension.
    Title: EE-147-87 (Final) Qualified Separate Lines of Business.
    Description: The affected public includes employers who maintain 
qualified employee retirement plans. Were applicable, the employer must 
furnish notice to the IRS that the employer treats itself as operating 
qualified separate lines of business and some may request an IRS 
determination that such lines satisfy administrative scrutiny.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 899 hours.
    OMB Number: 1545-0499.
    Type of Review: Extension.
    Form: 5305-SEP.
    Title: Simplified Employee Pension--Individual Retirement Accounts 
Contribution Agreement.
    Description: This form is used by an employer to make and agreement 
to provide benefits to all employees under a Simplified Employee 
Pension (SEP) described in section 408(k). This form is not to be filed 
with the IRS but to be retained in the employer's records as proof of 
establishing a SEP and justifying a deduction for contributions to the 
SEP. The data is used to verify the deduction.
    Respondents: Private Sector.
    Estimated Total Burden Hours: 495,000 hours.
    Clearance Officer: Glenn P. Kirkland, (202) 622-3428, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.
    OMB Reviewer: Nicholas A. Fraser, (202) 395-5887, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. E8-28943 Filed 12-5-08; 8:45 am]
BILLING CODE 4830-01-P