[Federal Register Volume 76, Number 10 (Friday, January 14, 2011)]
[Notices]
[Pages 2752-2753]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-813]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

January 10, 2010.
    The Department of the Treasury will submit the following public 
information collection requirements 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. A copy of the submission 
may be obtained by calling the Treasury Bureau Clearance Officer 
listed. Comments regarding these information collections should be 
addressed to the OMB reviewer listed and to the Treasury PRA Clearance 
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW., 
Suite 11010, Washington, DC 20220.

DATES: Written comments should be received on or before February 14, 
2011 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1292.
    Type of Review: Extension without change to a currently approved 
collection.
    Title: PS-97-91 and PS-101-90 (T.D. 8448) Enhanced Oil Recovery 
Credit.
    Abstract: This regulation provides guidance concerning the costs 
subject to the enhanced oil recovery credit, the circumstances under 
which the credit is available, and procedures for certifying to the 
Internal Revenue Service that a project meets the requirements of 
section 43(c) of the Internal Revenue Code.
    Respondents: Private sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 1,460 hours.
    OMB Number: 1545-1324.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: CO-88-90 (TD 8530--Final) Limitation on Net Operating Loss 
Carryforwards and Certain Built-in Losses Following Ownership Change; 
Rule for Value of a Loss Corporation Under the Jurisdiction of a Court 
in a Title II Case.
    Abstract: This information serves as evidence of an election to 
apply section 382(1)(6) in lieu of section 382(1)(5) and

[[Page 2753]]

an election to apply the provisions of the regulations retroactively. 
It is required by the Internal Revenue Service to assure that the 
proper amount of carryover attributes are used by a loss corporation 
following specified types of ownership changes.
    Respondents: Private sector: Businesses or other for-profits.
    Estimated Total Burden Hours: 813 hours.
    Bureau Clearance Officer: Allan Hopkins, Internal Revenue Service, 
1111 Constitution Avenue, NW., Washington, DC 20224; (202) 622-6665.
    OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New 
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2011-813 Filed 1-13-11; 8:45 am]
BILLING CODE 4830-01-P