[Federal Register Volume 87, Number 187 (Wednesday, September 28, 2022)]
[Notices]
[Pages 58933-58941]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-20962]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1065, 1066, 1120, 
1120-C, 1120-F, 1120-H, 1120-ND, 1120-S,1120-SF,1120-FSC,1120-L,1120-
PC,1120-REIT,1120-RIC,1120-POL, and Related Attachments

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments 
on forms used by business entity taxpayers. (See Appendix-A of this 
notice for a list of forms, schedules, and related attachments).

DATES: Written comments should be received on or before November 28, 
2022 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB Control No. 
1545-0123 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Sara 
Covington, at (202)-317-5744, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: Today, over 90 percent of all business 
entity tax returns are prepared using software by the taxpayer or with 
preparer assistance.
    These are forms used by business taxpayers. These include Forms 
1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-ND, 1120-S, 1120-SF, 
1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-POL, and related 
schedules, that business entity taxpayers attach to their tax returns 
(see Appendix A to this notice). In addition, there are numerous OMB 
numbers that report burden already included in this OMB number. In 
order to eliminate this duplicative burden reporting, multiple OMB 
numbers are being obsoleted. See Appendix B in this notice for the list 
of the obsoleted OMB numbers.

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return.

[[Page 58934]]

Out-of-pocket costs include expenses such as purchasing tax software, 
paying a third-party preparer, and printing and postage. Tax compliance 
burden does not include a taxpayer's tax liability, economic 
inefficiencies caused by sub-optimal choices related to tax deductions 
or credits, or psychological costs.

Proposed PRA Submission to OMB

    Title: U.S. Business Income Tax Return.
    OMB Number: 1545-0123.
    Form Numbers: Forms 1065, 1066, 1120, 1120-C, 1120-F, 1120-H, 1120-
ND, 1120-S, 1120-SF, 1120-FSC, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 
1120-POL and all attachments to these forms (see the Appendix to this 
notice).
    Abstract: These forms are used by businesses to report their income 
tax liability.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There has been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package, however these estimates were not finalized at 
the time of release of this notice. These estimated figures are 
expected to be available by the release of the 30-day comment notice 
from Treasury. This approval package is being submitted for renewal 
purposes.
    Type of Review: Revision of currently approved collections.
    Affected Public: Corporations, Partnerships and Pass-Through 
Entities.
    Preliminary Estimated Number of Respondents: 12,500,000.
    Preliminary Total Estimated Time (Hours): 1,156,504,065.
    Preliminary Estimated Time per Respondent (Hours): 92.52.
    Preliminary Total Monetized Time: $56,824,210,366.
    Preliminary Total Estimated Out-of-Pocket Costs: $49,088,414,634.
    Preliminary Total Monetized Burden: $105,912,601,626.
    Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total 
Annual Monetized Time.
    Note: Amounts below are for estimates for FY 2023. Reported time 
and cost burdens are national averages and do not necessarily reflect a 
``typical case. Most taxpayers experience lower than average burden, 
with taxpayer burden varying considerably by taxpayer type. Detail may 
not add due to rounding.

     Fiscal Year 2022 ICB Estimates for Form 1120, 1120S and 1065 Series of Returns and Forms and Schedules
----------------------------------------------------------------------------------------------------------------
                                                                  FY 23                               FY 22
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers.......................................        12,500,000           200,000        12,300,000
Burden in Hours...........................................     1,156,504,065        18,504,065     1,138,000,000
Burden in Dollars.........................................    49,088,414,634       785,414,634    48,303,000,000
Monetized Total Burden....................................   105,912,601,626     1,694,601,626   104,218,000,000
----------------------------------------------------------------------------------------------------------------

    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB Control Number.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments

    Comments submitted in response to this notice will be summarized 
and/or included in the request for OMB approval. All comments will 
become a matter of public record. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information will 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.

    Approved: September 22, 2022.
Sara L Covington,
IRS Tax Analyst.

Appendix A

------------------------------------------------------------------------
              Product                               Title
------------------------------------------------------------------------
Form 1042.........................  Annual Withholding Tax Return for
                                     U.S. Source Income of Foreign
                                     Persons.
Form 1042 (SCH Q).................  Schedule Q (Form 1042).
Form 1042-S.......................  Foreign Person's U.S. Source Income
                                     Subject to Withholding.
Form 1042-T.......................  Annual Summary and Transmittal of
                                     Forms 1042-S.
Form 1065.........................  U.S. Return of Partnership Income.
Form 1065 (SCH B-1)...............  Information for Partners Owning 50%
                                     or More of the Partnership.
Form 1065 (SCH B-2)...............  Election Out of the Centralized
                                     Partnership Audit Regime.
Form 1065 (SCH C).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1065 (SCH D).................  Capital Gains and Losses.
Form 1065 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.
Form 1065 (SCH K-2)...............  Partner's Distributive Share Items-
                                     International.
Form 1065 (SCH K-3)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.--
                                     International.
Form 1065 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Certain Partnerships.
Form 1065X........................  Amended Return or Administrative
                                     Adjustment Request (AAR).
Form 1066.........................  U.S. Real Estate Mortgage Investment
                                     Conduit (REMIC) Income Tax Return.
Form 1066 (SCH Q).................  Quarterly Notice to Residual
                                     Interest Holder of REMIC Taxable
                                     Income or Net Loss Allocation.
Form 1118.........................  Foreign Tax Credit-Corporations.
Form 1118 (SCH I).................  Reduction of Foreign Oil and Gas
                                     Taxes.

[[Page 58935]]

 
Form 1118 (SCH J).................  Adjustments to Separate Limitation
                                     Income (Loss) Categories for
                                     Determining Numerators of
                                     Limitation Fractions, Year-End
                                     Recharacterization Balances, and
                                     Overall Foreign and Domestic Loss
                                     Account Balances.
Form 1118 (SCH K).................  Foreign Tax Carryover Reconciliation
                                     Schedule.
Form 1118 (SCH L).................  Foreign Tax Redeterminations.
Form 1120.........................  U.S. Corporation Income Tax Return.
Form 1120 (SCH B).................  Additional Information for Schedule
                                     M-3 Filers.
Form 1120 (SCH D).................  Capital Gains and Losses.
Form 1120 (SCH G).................  Information on Certain Persons
                                     Owning the Corporation's Voting
                                     Stock.
Form 1120 (SCH H).................  Section 280H Limitations for a
                                     Personal Service Corporation (PSC).
Form 1120 (SCH M-3)...............  Net Income (Loss) Reconciliation for
                                     Corporations With Total Assets of
                                     $10 Million of More.
Form 1120 (SCH N).................  Foreign Operations of U.S.
                                     Corporations.
Form 1120 (SCH O).................  Consent Plan and Apportionment
                                     Schedule for a Controlled Group.
Form 1120 (SCH PH)................  U.S. Personal Holding Company (PHC)
                                     Tax.
Form 1120 (SCH UTP)...............  Uncertain Tax Position Statement.
Form 1120-C.......................  U.S. Income Tax Return for
                                     Cooperative Associations.
Form 1120-F.......................  U.S. Income Tax Return of a Foreign
                                     Corporation.
Form 1120-F (SCH H)...............  Deductions Allocated to Effectively
                                     Connected Income Under Regulations
                                     Section 1.861-8.
Form 1120-F (SCH I)...............  Interest Expense Allocation Under
                                     Regulations Section 1.882-5.
Form 1120-F (SCH M1 & M2).........  Reconciliation of Income (Loss) and
                                     Analysis of Unappropriated Retained
                                     Earnings per Books.
Form 1120-F (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     Foreign Corporations With
                                     Reportable Assets of $10 Million or
                                     More.
Form 1120-F (SCH P)...............  List of Foreign Partner Interests in
                                     Partnerships.
Form 1120-F (SCH Q)...............  Tax Liability of Qualified
                                     Derivatives Dealer (QDD).
Form 1120-F (SCH S)...............  Exclusion of Income From the
                                     International Operation of Ships or
                                     Aircraft Under Section 883.
Form 1120-F (SCH V)...............  List of Vessels or Aircraft,
                                     Operators, and Owners.
Form 1120-FSC.....................  U.S. Income Tax Return of a Foreign
                                     Sales Corporation.
Form 1120-FSC (SCH P).............  Transfer Price or Commission.
Form 1120-H.......................  U.S. Income Tax Return for
                                     Homeowners Associations.
Form 1120-IC-DISC.................  Interest Charge Domestic
                                     International Sales Corporation
                                     Return.
Form 1120-IC-DISC (SCH K).........  Shareholder's Statement of IC-DISC
                                     Distributions.
Form 1120-IC-DISC (SCH P).........  Intercompany Transfer Price or
                                     Commission.
Form 1120-IC-DISC (SCH Q).........  Borrower's Certificate of Compliance
                                     With the Rules for Producer's
                                     Loans.
Form 1120-L.......................  U.S. Life Insurance Company Income
                                     Tax Return.
Form 1120-L (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     U.S. Life Insurance Companies With
                                     Total Assets of $10 Million or
                                     More.
Form 1120-ND*.....................  Return for Nuclear Decommissioning
                                     Funds and Certain Related Persons.
Form 1120-PC......................  U.S. Property and Casualty Insurance
                                     Company Income Tax Return.
Form 1120-PC (SCH M-3)............  Net Income (Loss) Reconciliation for
                                     U.S. Property and Casualty
                                     Insurance Companies With Total
                                     Assets of $10 Million or More.
Form 1120-POL.....................  U.S. Income Tax Return for Certain
                                     Political Organizations.
Form 1120-REIT....................  U.S. Income Tax Return for Real
                                     Estate Investment Trusts.
Form 1120-RIC.....................  U.S. Income Tax Return for Regulated
                                     Investment Companies.
Form 1120-S.......................  U.S. Income Tax Return for an S
                                     Corporation.
Form 1120-S (SCH B-1).............  Information on Certain Shareholders
                                     of an S Corporation.
Form 1120-S (SCH D)...............  Capital Gains and Losses and Built-
                                     In Gains.
Form 1120-S (SCH K-1).............  Shareholder's Share of Income,
                                     Deductions, Credits, etc.
Form 1120-S (SCH K-2).............  Shareholder's Pro Rata Share Items-
                                     International.
Form 1120-S (SCH K-3).............  Shareholder's Share of Income,
                                     deductions, Credits, etc.--
                                     International.
Form 1120-S (SCH M-3).............  Net Income (Loss) Reconciliation for
                                     S Corporations With Total Assets of
                                     $10 Million or More.
Form 1120-SF......................  U.S. Income Tax Return for
                                     Settlement Funds (Under Section
                                     468B).
Form 1120-W.......................  Estimated Tax for Corporations.
Form 1120-X.......................  Amended U.S. Corporation Income Tax
                                     Return.
Form 1122.........................  Authorization and Consent of
                                     Subsidiary Corporation to be
                                     Included in a Consolidated Income
                                     Tax Return.
Form 1125-A.......................  Cost of Goods Sold.
Form 1125-E.......................  Compensation of Officers.
Form 1127.........................  Application for Extension of Time
                                     for Payment of Tax Due to Undue
                                     Hardship.
Form 1128.........................  Application to Adopt, Change, or
                                     Retain a Tax Year.
Form 1138.........................  Extension of Time For Payment of
                                     Taxes By a Corporation Expecting a
                                     Net Operating Loss Carryback.
Form 1139.........................  Corporation Application for
                                     Tentative Refund.
Form 2220.........................  Underpayment of Estimated Tax By
                                     Corporations.
Form 2438.........................  Undistributed Capital Gains Tax
                                     Return.
Form 2439.........................  Notice to Shareholder of
                                     Undistributed Long-Term Capital
                                     Gains.
Form 2553.........................  Election by a Small Business
                                     Corporation.
*Form 2848........................  Power of Attorney and Declaration of
                                     Representative.
*Form 3115........................  Application for Change in Accounting
                                     Method.
*Form 3468........................  Investment Credit.
*Form 3520........................  Annual Return To Report Transactions
                                     With Foreign Trusts and Receipt of
                                     Certain Foreign Gifts.
*Form 3520-A......................  Annual Return of Foreign Trust With
                                     a U.S. Owner.
*Form 3800........................  General Business Credit.
*Form 4136........................  Credit for Federal Tax Paid on
                                     Fuels.

[[Page 58936]]

 
*Form 4255........................  Recapture of Investment Credit.
*Form 4466........................  Corporation Application for Quick
                                     Refund of Overpayment of Estimated
                                     Tax.
*Form 4562........................  Depreciation and Amortization
                                     (Including Information on Listed
                                     Property).
*Form 4684........................  Casualties and Thefts.
*Form 4797........................  Sales of Business Property.
*Form 4810........................  Request for Prompt Assessment Under
                                     Internal Revenue Code Section
                                     6501(d).
*Form 4876-A......................  Election to Be Treated as an
                                     Interest Charge DISC.
Form 5452.........................  Corporate Report of Nondividend
                                     Distributions.
Form 5471.........................  Information Return of U.S. Persons
                                     With Respect To Certain Foreign
                                     Corporations.
Form 5471 (SCH E).................  Income, War Profits, and Excess
                                     Profits Taxes Paid or Accrued.
Form 5471 (SCH H).................  Current Earnings and Profits.
Form 5471 (SCH I-1)...............  Information for Global Intangible
                                     Low-Taxed Income.
Form 5471 (SCH J).................  Accumulated Earnings and Profits
                                     (E&P) of Controlled Foreign
                                     Corporation.
Form 5471 (SCH M).................  Transactions Between Controlled
                                     Foreign Corporation and
                                     Shareholders or Other Related
                                     Persons.
Form 5471 (SCH O).................  Organization or Reorganization of
                                     Foreign Corporation, and
                                     Acquisitions and Dispositions of
                                     its Stock.
Form 5471 (SCH P).................  Previously Taxed Earnings and
                                     Profits of U.S. Shareholder of
                                     Certain Foreign Corporations.
Form 5471 (SCH Q).................  CFC Income by CFC Income Groups.
Form 5471 (SCH R).................  Distributions From a Foreign
                                     Corporation.
Form 5472.........................  Information Return of a 25% Foreign-
                                     Owned U.S. Corporation or a Foreign
                                     Corporation Engaged in a U.S. Trade
                                     or Business.
*Form 56..........................  Notice Concerning Fiduciary
                                     Relationship.
*Form 56-F........................  Notice Concerning Fiduciary
                                     Relationship of Financial
                                     Institution.
*Form 5713........................  International Boycott Report.
*Form 5713 (SCH A)................  International Boycott Factor
                                     (Section 999[euro](1)).
*Form 5713 (SCH B)................  Specifically, Attributable Taxes and
                                     Income (Section 999[euro](2)).
*Form 5713 (SCH C)................  Tax Effect of the International
                                     Boycott Provisions.
*Form 5735........................  American Samoa Economic Development
                                     Credit.
*Form 5735 Schedule P.............  Allocation of Income and Expenses
                                     Under Section 936(h)(5).
*Form 5884........................  Work Opportunity Credit.
*Form 5884-A......................  Credits for Affected Midwestern
                                     Disaster Area Employers (for
                                     Employers Affected by Hurricane
                                     Harvey, Irma, or Maria or Certain
                                     California Wildfires).
*Form 6198........................  At-Risk Limitations.
*Form 6478........................  Biofuel Producer Credit.
*Form 6627........................  Environmental Taxes.
*Form 6765........................  Credit for Increasing Research
                                     Activities.
*Form 6781........................  Gains and Losses From Section 1256
                                     Contracts and Straddles.
*Form 7004........................  Application for Automatic Extension
                                     of Time To File Certain Business
                                     Income Tax, Information, and Other
                                     Returns.
Form 8023.........................  Elections Under Section 338 for
                                     Corporations Making Qualified Stock
                                     Purchases.
Form 8050.........................  Direct Deposit Corporate Tax Refund.
*Form 8082........................  Notice of Inconsistent Treatment or
                                     Administrative Adjustment Request
                                     (AAR).
*Form 8275........................  Disclosure Statement.
*Form 8275-R......................  Regulation Disclosure Statement.
*Form 8288........................  U.S. Withholding Tax Return for
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
*Form 8288-A......................  Statement of Withholding on
                                     Dispositions by Foreign Persons of
                                     U.S. Real Property Interests.
*Form 8288-B......................  Application for Withholding
                                     Certificate for Dispositions by
                                     Foreign Persons of U.S. Real
                                     Property Interests.
*Form 8300........................  Report of Cash Payments Over $10,000
                                     Received In a Trade or Business.
Form 8302*........................  Electronic Deposit of Tax Refund of
                                     $1 Million or More.
Form 8308.........................  Report of a Sale or Exchange of
                                     Certain Partnership Interests.
Form 8329*........................  Lender's Information Return for
                                     Mortgage Credit Certificates
                                     (MCCs).
Form 8404.........................  Interest Charge on DISC-Related
                                     Deferred Tax Liability.
Form 8453-C.......................  U.S. Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-I.......................  Foreign Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-PE......................  U.S. Partnership Declaration for an
                                     IRS e-file Return.
Form 8453-S.......................  U.S. S Corporation Income Tax
                                     Declaration for an IRS e-file
                                     Return.
Form 8453-CORP....................  E-file Declaration for Corporations.
Form 851..........................  Affiliations Schedule.
*Form 8586........................  Low-Income Housing Credit.
*Form 8594........................  Asset Acquisition Statement Under
                                     Section 1060.
*Form 8609........................  Low-Income Housing Credit Allocation
                                     and Certification.
*Form 8609-A......................  Annual Statement for Low-Income
                                     Housing Credit.
*Form 8611........................  Recapture of Low-Income Housing
                                     Credit.
*Form 8621........................  Information Return By Shareholder of
                                     a Passive Foreign Investment
                                     Company or Qualified Electing Fund.
*Form 8621-A......................  Return by a Shareholder Making
                                     Certain Late Elections to End
                                     Treatment as a Passive Foreign
                                     Investment Company.
*Form 8655........................  Reporting Agent Authorization.
*Form 8697........................  Interest Computation Under the Look-
                                     Back Method for Completed Long-Term
                                     Contracts.
*Form 8703........................  Annual Certification of a
                                     Residential Rental Project.
Form 8716.........................  Election To Have a Tax Year Other
                                     Than a Required Tax Year.

[[Page 58937]]

 
Form 8752.........................  Required Payment or Refund Under
                                     Section 7519.
Form 8804.........................  Annual Return for Partnership
                                     Withholding Tax (Section 1446).
Form 8804 (SCH A).................  Penalty for Underpayment of
                                     Estimated Section 1446 Tax for
                                     Partnerships.
Form 8804-C.......................  Certificate of Partner-Level Items
                                     to Reduce Section 1446 Withholding.
Form 8804-W.......................  Installment Payments of Section 1446
                                     Tax for Partnerships.
Form 8805.........................  Foreign Partner's Information
                                     Statement of Section 1446
                                     Withholding tax.
Form 8806.........................  Information Return for Acquisition
                                     of Control or Substantial Change in
                                     Capital Structure.
Form 8810.........................  Corporate Passive Activity Loss and
                                     Credit Limitations.
Form 8813*........................  Partnership Withholding Tax Payment
                                     Voucher (Section 1446).
Form 8816.........................  Special Loss Discount Account and
                                     Special Estimated Tax Payments for
                                     Insurance Companies.
Form 8819.........................  Dollar Election Under Section 985.
*Form 8820........................  Orphan Drug Credit.
*Form 8822-B......................  Change of Address--Business.
*Form 8824........................  Like-Kind Exchanges.
Form 8825.........................  Rental Real Estate Income and
                                     Expenses of a Partnership or an S
                                     Corporation.
*Form 8826........................  Disabled Access Credit.
Form 8827.........................  Credit for Prior Year Minimum Tax-
                                     Corporations.
*Form 8830........................  Enhanced Oil Recovery Credit.
*Form 8832........................  Entity Classification Election.
*Form 8833........................  Treaty-Based Return Position
                                     Disclosure Under Section 6114 or
                                     7701(b).
*Form 8834........................  Qualified Electric Vehicle Credit.
*Form 8835........................  Renewable Electricity, Refined Coal,
                                     and Indian Coal Production Credit.
*Form 8838........................  Consent to Extend the Time To Assess
                                     Tax Under Section 367-Gain
                                     Recognition Agreement.
*Form 8838-P......................  Consent To Extend the Time To Assess
                                     Tax Pursuant to the Gain Deferral
                                     Method (Section 721[euro]).
Form 8842.........................  Election to Use Different
                                     Annualization Periods for Corporate
                                     Estimated Tax.
*Form 8844........................  Empowerment Zone Employment Credit.
Form 8845.........................  Indian Employment Credit.
Form 8846.........................  Credit for Employer Social Security
                                     and Medicare Taxes Paid on Certain
                                     Employee Tips.
Form 8848.........................  Consent to Extend the Time to Assess
                                     the Branch Profits Tax Under
                                     Regulations Sections 1.884-2(a) and
                                     (c).
*Form 8858........................  Information Return of U.S. Persons
                                     With Respect to Foreign Disregarded
                                     Entities (FDEs) and Foreign
                                     Branches (FBs).
*Form 8858 (SCH M)................  Transactions Between Foreign
                                     Disregarded Entity (FDE) or Foreign
                                     Branch (FB) and the Filer or Other
                                     Related Entities.
*Form 8864........................  Biodiesel and Renewable Diesel Fuels
                                     Credit.
Form 8865.........................  Return of U.S. Persons With Respect
                                     to Certain Foreign Partnerships.
Form 8865 (SCH G).................  Statement of Application for the
                                     Gain Deferral Method Under Section
                                     721[euro].
Form 8865 (SCH H).................  Acceleration Events and Exceptions
                                     Reporting Relating to Gain Deferral
                                     Method Under Section 721[euro].
Form 8865 (SCH K-1)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.
Form 8865 (SCH K-2)...............  Partner's Distributive Share Items-
                                     International.
Form 8865 (SCH K-3)...............  Partner's Share of Income,
                                     Deductions, Credits, etc.--
                                     International.
Form 8865 (SCH O).................  Transfer of Property to a Foreign
                                     Partnership.
Form 8865 (SCH P).................  Acquisitions, Dispositions, and
                                     Changes of Interests in a Foreign
                                     Partnership.
*Form 8866........................  Interest Computation Under the Look-
                                     Back Method for Property
                                     Depreciated Under the Income
                                     Forecast Method.
Form 8869.........................  Qualified Subchapter S Subsidiary
                                     Election.
*Form 8873........................  Extraterritorial Income Exclusion.
*Form 8874........................  New Markets Credit.
Form 8875.........................  Taxable REIT Subsidiary Election.
*Form 8878-A......................  IRS e-file Electronic Funds
                                     Withdrawal Authorization for Form
                                     7004.
Form 8879-C.......................  IRS e-file Signature Authorization
                                     for Form 1120.
Form 8879-I.......................  IRS e-file Signature Authorization
                                     for Form 1120-F.
Form 8879-PE......................  IRS e-file Signature Authorization
                                     for Form 1065.
Form 8879-S.......................  IRS e-file Signature Authorization
                                     for Form 1120S.
Form 8879-CORP....................  e-file Authorization for
                                     Corporations.
*Form 8881........................  Credit for Small Employer Pension
                                     Plan Startup Costs.
*Form 8882........................  Credit for Employer-Provided
                                     Childcare Facilities and Services.
*Form 8883........................  Asset Allocation Statement Under
                                     Section 338.
*Form 8886........................  Reportable Transaction Disclosure
                                     Statement.
*Form 8894........................  Request to Revoke Partnership Level
                                     Tax Treatment Election.
*Form 8896........................  Low Sulfur Diesel Fuel Production
                                     Credit.
*Form 8900........................  Qualified Railroad Track Maintenance
                                     Credit.
*Form 8902........................  Alternative Tax on Qualified
                                     Shipping Activities.
*Form 8903........................  Domestic Production Activities
                                     Deduction.
*Form 8906........................  Distilled Spirits Credit.
*Form 8908........................  Energy Efficient Home Credit.
*Form 8910........................  Alternative Motor Vehicle Credit.
*Form 8911........................  Alternative Fuel Vehicle Refueling
                                     Property Credit.
*Form 8912........................  Credit to Holders of Tax Credit
                                     Bonds.
Form 8916.........................  Reconciliation of Schedule M-3
                                     Taxable Income with Tax Return
                                     Taxable Income for Mixed Groups.

[[Page 58938]]

 
Form 8916-A.......................  Supplemental Attachment to Schedule
                                     M-3.
*Form 8918........................  Material Advisor Disclosure
                                     Statement.
Form 8923.........................  Mining Rescue Team Training Credit.
*Form 8925........................  Report of Employer-Owned Life
                                     Insurance Contracts.
*Form 8926........................  Disqualified Corporate Interest
                                     Expense disallowed under section
                                     163(j) and Related Information.
*Form 8927........................  Determination Under Section
                                     860[euro](4) by a Qualified
                                     Investment Entity.
*Form 8932........................  Credit for Employer Differential
                                     Wage Payments.
*Form 8933........................  Carbon Oxide Sequestration Credit.
*Form 8936........................  Qualified Plug-In Electric Drive
                                     Motor Vehicle Credit.
*Form 8937........................  Report of Organizational Actions
                                     Affecting Basis of Securities.
*Form 8938........................  Statement of Foreign Financial
                                     Assets.
*Form 8941........................  Credit for Small Employer Health
                                     Insurance Premiums.
*Form 8947........................  Report of Branded Prescription Drug
                                     Information.
*Form 8966........................  FATCA Report.
*Form 8966-C......................  Cover Sheet for Form 8966 Paper
                                     Submissions.
Form 8978.........................  Partner's Additional Reporting Year
                                     Tax.
Form 8979.........................  Partnership Representative
                                     Revocation/Resignation and
                                     Designation.
Form 8990.........................  Limitation on Business Interest
                                     Expense IRC 163(j).
Form 8991.........................  Tax on Base Erosion Payments of
                                     Taxpayers with Substantial Gross
                                     Receipts.
Form 8992.........................  U.S Shareholder Calculation of
                                     Global Intangible Low-Taxed Income
                                     (GILTI).
Form 8992 Sch-A...................  Schedule A, Global Intangible Low-
                                     taxed Income (GILTI).
Form 8992-Sch-B...................  Calculation of Global Intangible Low-
                                     Taxed Income (GILTI) for Members of
                                     a U.S. Consolidated Group Who Are
                                     U.S. Shareholders of a CFC.
Form 8993.........................  Section 250 Deduction for Foreign-
                                     Derived Intangible Income (FDII)
                                     and Global Intangible Low-Taxed
                                     Income (GILTI).
*Form 8994........................  Employer Credit for Paid Family and
                                     Medical Leave.
*Form 8995........................  Qualified Business Income Deduction
                                     Simplified Computation.
*Form 8995-A Here.................  Qualified Business Income Deduction.
*Form 8995-A (SCH A)..............  Specified Service Trades or
                                     Businesses.
*Form 8995-A (SCH B)..............  Aggregation of Business Operations.
*Form 8995-A (SCH C)..............  Loss Netting And Carryforward.
*Form 8995-A (SCH D)..............  Special Rules for Patrons Of
                                     Agricultural Or Horticultural
                                     Cooperatives.
Form 8996.........................  Qualified Opportunity Fund.
Form 8997.........................  Initial and Annual Statement of
                                     Qualified Opportunity Fund (QOF)
                                     Investments.
Form 926..........................  Return by a U.S. Transferor of
                                     Property to a Foreign Corporation.
Form 965..........................  Inclusion of Deferred Foreign Income
                                     Upon Transition to Participation
                                     Exemption System.
Form 965 (SCH-D) LP...............  U.S. Shareholder's Aggregate Foreign
                                     Cash Position.
Form 965 (SCH-F)..................  Foreign Taxes Deemed Paid by
                                     Domestic Corporation (for U.S.
                                     Shareholder Tax).
Form 965 (SCH-H)..................  Disallowance of Foreign Tax Credit
                                     and Amounts Reported on Forms 1116
                                     and 1118.
Form 965-B........................  Corporate and Real Estate Investment
                                     Trust (REIT) Report of Net 965 Tax
                                     Liability and Electing REIT Report
                                     of 965 Amounts.
Form 965-C........................  Transfer Agreement Under Section
                                     965(h)(3).
Form 965-D........................  Transfer Agreement Under 965(i)(2).
Form 965-E........................  Consent Agreement Under
                                     965(i)(4)(D).
Form 966..........................  Corporate Dissolution or
                                     Liquidation.
*Form 970.........................  Application to Use LIFO Inventory
                                     Method.
*Form 972.........................  Consent of Shareholder to Include
                                     Specific Amount in Gross Income.
Form 973..........................  Corporation Claim for Deduction for
                                     Consent Dividends.
Form 976..........................  Claim for Deficiency Dividends
                                     Deductions by a Personal Holding
                                     Company, Regulated Investment
                                     Company, or Real Estate Investment
                                     Trust.
*Form 982.........................  Reduction of Tax Attributes Due to
                                     Discharge of Indebtedness (and
                                     Section 1082 Basis Adjustment).
*Form SS-4........................  Application for Employer
                                     Identification Number.
*Form SS-4(PR)....................  Solicitud de N[uacute]mero de
                                     Identificaci[oacute]n Patronal
                                     (EIN).
*Form T (TIMBER)..................  Forest Activities Schedule.
*Form W-8BEN......................  Certificate of Foreign Status of
                                     Beneficial Owner for United States
                                     Tax Withholding (Individuals).
*Form W-8BEN(E)...................  Certificate of Entities Status of
                                     Beneficial Owner for United States
                                     Tax Withholding (Entities).
*Form W-8ECI......................  Certificate of Foreign Person's
                                     Claim That Income is Effectively
                                     Connected With the Conduct of a
                                     Trade or Business in the United
                                     States.
*Form W-8IMY......................  Certificate of Foreign Intermediary,
                                     Foreign Flow-Through Entity, or
                                     Certain U.S. Branches for United
                                     States Tax Withholding and
                                     Reporting.
------------------------------------------------------------------------

Appendix B

    OMB numbers that will no longer be separately reported in order to 
eliminate duplicate burden reporting. For business filers, the 
following OMB numbers are or will be retired.

------------------------------------------------------------------------
           OMB No.                               Title
------------------------------------------------------------------------
1545-0731....................  Definition of an S Corporation.

[[Page 58939]]

 
1545-0746....................  LR-100-78 (Final) Creditability of
                                Foreign Taxes.
1545-0755....................  Related Group Election With Respect to
                                Qualified Investments in Foreign Base
                                Company Shipping Operations.
1545-0771 *..................  TD 8864 (Final); EE-63-88 (Final and temp
                                regulations) Taxation of Fringe Benefits
                                and Exclusions From Gross Income for
                                Certain Fringe Benefits; IA-140-86
                                (Temporary) Fringe Benefits Treas reg
                                1.274.
1545-0807....................  (TD 7533) Final, DISC Rules on Procedure
                                and Administration; Rules on Export
                                Trade Corporations, and (TD 7896) Final,
                                Income from Trade Shows.
1545-0879....................  TD 8426--Certain Returned Magazines,
                                Paperbacks or Records (IA-195-78).
1545-1018....................  FI-27-89 (Temporary and Final) Real
                                Estate Mortgage Investment Conduits;
                                Reporting Requirements and Other
                                Administrative Matters; FI-61-91 (Final)
                                Allocation of Allocable Investment.
1545-1041....................  TD 8316 Cooperative Housing Corporations.
1545-1051....................  TD 8556 (Final)--Computation and
                                Characterization of Income and Earnings
                                and Profits Under the Dollar Approximate
                                Separate Transactions Method of
                                Accounting
                               (DASTM).
1545-1068....................  T.D. 8618--Definition of a Controlled
                                Foreign Corporation, Foreign Base
                                Company Income, and Foreign Personal
                                Holding Company Income of a Controlled
                                Foreign Corporation (INTL-362-88).
1545-1070....................  Effectively connected income and the
                                branch profits tax.
1545-1072....................  INTL-952-86 (Final-TD 8410) and TD 8228
                                Allocation and Apportionment of Interest
                                Expense and Certain Other Expenses.
1545-1083 *..................  Treatment of Dual Consolidated Losses.
1545-1093....................  Final Minimum Tax-Tax Benefit Rule (TD
                                8416).
1545-1102....................  PS-19-92 (TD 9420-Final) Carryover
                                Allocations and Other Rules Relating to
                                the Low-Income Housing Credit.
1545-1130 *..................  Special Loss Discount Account and Special
                                Estimated Tax Payments for Insurance
                                Companies.
1545-1138....................  TD-8350 (Final) Requirements For
                                Investments to Qualify under Section
                                936(d)(4) as Investments in Qualified
                                Caribbean Basin Countries.
1545-1146 *..................  Applicable Conventions Under the
                                Accelerated Cost.
1545-1191....................  Information with Respect to Certain
                                Foreign-Owned Corporations--IRC Section
                                6038A.
1545-1218....................  CO-25-96 (TD 8824--Final) Regulations
                                Under Section 1502 of the Internal
                                Revenue Code of 1986; Limitations on Net
                                Operating Loss Carryforwards and Certain
                                Built-in Losses and Credits Following.
1545-1224....................  T. D. 8337 (Final) Allocation and
                                Apportionment of Deduction for State
                                Income Taxes (INTL-112-88).
1545-1233 *..................  Adjusted Current Earnings (IA-14-91)
                                (Final).
1545-1237 *..................  REG-209831-96 (TD 8823) Consolidated
                                Returns--Limitation on the Use of
                                Certain Losses and Deductions.
1545-1251 *..................  TD 8437--Limitations on Percentage
                                Depletion in the Case of Oil and Gas
                                Wells.
1545-1254....................  TD 8396--Conclusive Presumption of
                                Worthlessness of Debts Held by Banks (FI-
                                34-91).
1545-1260 *..................  CO-62-89 (Final) Final Regulations under
                                Section 382 of the Internal Revenue Code
                                of 1986; Limitations on Corporate Net
                                Operating Loss Carryforwards.
1545-1271....................  Treatment of transfers of stock or
                                securities to foreign corporations.
1545-1275....................  Limitations on net operating loss
                                carryforwards and certain built-in
                                losses following ownership change.
1545-1287....................  FI-3-91 (TD 8456--Final) Capitalization
                                of Certain Policy Acquisition Expenses.
1545-1290....................  TD 8513--Bad Debt Reserves of Banks.
1545-1299....................  TD 8459--Settlement Funds.
1545-1300....................  Treatment of Acquisition of Certain
                                Financial Institutions: Certain Tax
                                Consequences of Federal Financial
                                Assistance to Financial Institutions.
1545-1308....................  TD 8449 (Final) Election, Revocation,
                                Termination, and Tax Effect of
                                Subchapter S Status.
1545-1324....................  CO-88-90 (TD 8530) Limitation on Net
                                Operating Loss Carryforwards and Certain
                                Built-in Losses Following Ownership
                                Change; Special Rule for Value of a Loss
                                Corporation Under the Jurisdiction.
1545-1338....................  Election Out of Subchapter K for
                                Producers of Natural Gas--TD 8578.
1545-1344 *..................  TD 8560 (CO-30-92) Consolidated Returns--
                                Stock Basis and Excess Loss Accounts,
                                Earnings and Profits, Absorption of
                                Deductions and Losses, Joining and
                                Leaving Consolidated Groups, Worthless
                                (Final).
1545-1352....................  TD 8586 (Final) Treatment of Gain From
                                Disposition of Certain Natural Resource
                                Recapture Property.
1545-1357....................  PS-78-91 (TD 8521)(TD 8859) Procedures
                                for Monitoring Compliance with Low-
                                Income Housing Credit Requirements; PS-
                                50-92 Rules to Carry Out the Purposes of
                                Section 42 and for Correcting.
1545-1364....................  Methods to Determine Taxable Income in
                                connection with a Cost Sharing
                                Arrangement--IRC Section 482.
1545-1412....................  FI-54-93 (Final) Clear Reflection of
                                Income in the Case of Hedging
                                Transactions.
1545-1417 *..................  Form 8845--Indian Employment Credit.
1545-1433....................  Consolidated and Controlled Groups--
                                Intercompany Transactions and Related
                                Rules.
1545-1434....................  CO-26-96 (Final) Regulations Under
                                Section 382 of the Internal Revenue Code
                                of 1986; Application of Section 382 in
                                Short Taxable Years and With Respect to
                                Controlled Groups.
1545-1438....................  TD 8643 (Final) Distributions of Stock
                                and Stock Rights.
1545-1440....................  TD 8611, Conduit Arrangements
                                Regulations--Final (INTL-64-93).
1545-1447 *..................  CO-46-94 (TD 8594--Final) Losses on Small
                                Business Stock.
1545-1462....................  PS-268-82 (TD 8696) Definitions Under
                                Subchapter S of the Internal Revenue
                                Code.
1545-1476....................  Source of Income From Sales of Inventory
                                and Natural Resources Produced in One
                                Jurisdiction and Sold in Another
                                Jurisdiction.
1545-1480....................  TD 8985--Hedging Transactions.
1545-1484....................  TD 8881(Final) REG-242282-97 (formerly
                                Intl-62-90, Intl-32-93, Intl-52-86, and
                                Intl-52-94) General Revision of
                                Regulations Relating to Withholding of
                                Tax on Certain U.S. Source Income Paid
                                to Foreign.
1545-1491....................  TD 8746--Amortizable Bond Premium.
1545-1493....................  TD 8684--Treatment of Gain From the
                                Disposition of Interest in Certain
                                Natural Resource Recapture Property by S
                                Corporations and Their Shareholders.
1545-1507....................  (TD 8701)--Treatment of Shareholders of
                                Certain Passive Investment Companies;
                                (TD 8178)--Passive Foreign Investment
                                Companies.
1545-1522 *..................  Revenue Procedure 2017-52, 2017-1, 2017-3
                                Rulings and determination letters.
1545-1530....................  Rev. Proc. 2007-32--Tip Rate
                                Determination Agreement (Gaming
                                Industry); Gaming Industry Tip
                                Compliance Agreement Program.

[[Page 58940]]

 
1545-1539 *..................  REG-208172-91 (TD 8787--final) Basis
                                Reduction Due to Discharge of
                                Indebtedness.
1545-1541 *..................  Revenue Procedure 97-27, Changes in
                                Methods of Accounting.
1545-1546 *..................  Revenue Procedure 97-33, EFTPS
                                (Electronic Federal Tax Payment System).
1545-1548 *..................  Rev. Proc. 2013-30, Uniform Late S
                                Corporation Election Revenue Procedure.
1545-1549....................  Tip Reporting Alternative Commitment
                                (TRAC) Agreement and Tip Rate
                                Determination (TRDA) for Use in the Food
                                and Beverage Industry.
1545-1551....................  Changes in Methods of Accounting (RP 2016-
                                29).
1545-1555....................  REG-115795-97 (Final) General Rules for
                                Making and Maintaining Qualified
                                Electing Fund Elections.
1545-1556....................  TD 8786--Source of Income From Sales of
                                Inventory Partly From Sources Within a
                                Possession of the U.S.; Also, Source of
                                Income Derived From Certain Purchases
                                From a Corp. Electing Sec. 936.
1545-1558....................  Rev. Proc. 98-46 (modifies Rev. Proc.97-
                                43)--Procedures for Electing Out of
                                Exemptions Under Section 1.475(c)-1; and
                                Rev. Rul. 97-39, Mark-to-Market
                                Accounting Method for Dealers in
                                Securities.
1545-1559....................  Revenue Procedures 98-46 and 97-44, LIFO
                                Conformity Requirement.
1545-1566....................  Notice 2010-46, Prevention of Over-
                                Withholding of U.S. Tax Avoidance With
                                Respect to Certain Substitute Dividend
                                Payments.
1545-1588....................  Adjustments Following Sales of
                                Partnership Interests.
1545-1590 *..................  REG-251698-96 (T.D. 8869--Final)
                                Subchapter S Subsidiaries.
1545-1617 *..................  REG-124069-02 (Final) Section 6038--
                                Returns Required with Respect to
                                Controlled Foreign Partnerships; REG-
                                118966-97 (Final) Information Reporting
                                with Respect to Certain Foreign
                                Partnership.
1545-1634....................  TD 9595 (REG-141399-07) Consolidated
                                Overall Foreign Losses, Separate
                                Limitation Losses, and Overall Domestic
                                Losses.
1545-1641....................  Rev. Proc. 99-17--Mark to Market Election
                                for Commodities Dealers and Securities
                                and Commodities Traders.
1545-1642....................  TD 8853 (Final), Recharacterizing
                                Financing Arrangements Involving Fast-
                                Pay Stock.
1545-1646....................  TD 8851--Return Requirement for United
                                States Persons Acquiring or Disposing of
                                an Interest in a Foreign Partnership, or
                                Whose Proportional Interest in a Foreign
                                Partnership Changes.
1545-1647 *..................  Revenue Procedure 2001-21 Debt Roll-Ups.
1545-1657 *..................  Revenue Procedure 99-32--Conforming
                                Adjustments Subsequent to Section 482
                                Allocations.
1545-1658....................  Purchase Price Allocations in Deemed
                                Actual Asset Acquisitions.
1545-1661....................  Qualified lessee construction allowances
                                for short-term leases.
1545-1672....................  T.D. 9047--Certain Transfers of Property
                                to Regulated Investment Companies (RICs)
                                and Real Estate Investment Trusts
                                (REITs).
1545-1675....................  Treatment of taxable income of a residual
                                interest holder in excess of daily
                                accruals.
1545-1677....................  Exclusions From Gross Income of Foreign
                                Corporations.
1545-1684....................  Pre-Filing Agreements Program.
1545-1690 *..................  Notice 2000-28, Coal Exports.
1545-1699....................  TD 9715; Rev. Proc. 2015-26 (Formerly TD
                                9002; Rev Proc 2002-43), Agent for
                                Consolidated Group.
1545-1701....................  Revenue Procedure 2000-37--Reverse Like-
                                kind Exchanges (as modified by Rev Proc.
                                2004-51).
1545-1706....................  TD 9315--Section 1503(d) Closing
                                Agreement Requests.
1545-1711....................  TD 9273--Stock Transfer Rules: Carryover
                                of Earnings and Taxes (REG-116050-99).
1545-1714....................  Tip Reporting Alternative Commitment
                                (TRAC) for most industries.
1545-1716....................  Employer-Designed Tip Reporting Program
                                for the Food and Beverage Industry
                                (EmTRAC)--Notice 2001-1.
1545-1717....................  Tip Rate Determination Agreement (TRDA)
                                for Most Industries.
1545-1718....................  Source of Income from Certain Space and
                                Ocean Activities; Source of
                                Communications Income (TD 9305--final).
1545-1730....................  Manner of making election to terminate
                                tax-exempt bond financing.
1545-1731....................  Extraterritorial Income Exclusion
                                Elections.
1545-1736....................  Advanced Insurance Commissions--Revenue
                                Procedure 2001-24.
1545-1748....................  Changes in Accounting Periods--REG-106917-
                                99 (TD 8669/Final).
1545-1752....................  Revenue Procedure 2008-38, Revenue
                                Procedure 2008-39, Revenue Procedure
                                2008-40, Revenue Procedure 2008-41,
                                Revenue Procedure 2008-42.
1545-1756....................  Revenue Procedure 2001-56, Demonstration
                                Automobile Use.
1545-1765....................  T.D. 9171, New Markets Tax Credit.
1545-1768....................  Revenue Procedure 2003-84, Optional
                                Election to Make Monthly Sec. 706
                                Allocations.
1545-1774....................  Extensions of Time to Elect Method for
                                Determining Allowable Loss.
1545-1784....................  Rev Proc 2002-32 as Modified by Rev Proc
                                2006-21, Waiver of 60-month Bar on
                                Reconsolidation after Disaffiliation.
1545-1786....................  Changes in Periods of Accounting.
1545-1799....................  Notice 2002-69, Interest Rates and
                                Appropriate Foreign Loss Payment
                                Patterns For Determining the Qualified
                                Insurance Income of Certain Controlled
                                Corporations under Section 954(f).
1545-1801 *..................  Revenue Procedure 2002-67, Settlement of
                                Section 351 Contingent Liability Tax
                                Shelter Cases.
1545-1806....................  Form 8883--Asset Allocation Statement
                                Under Section 338.
1545-1820....................  Revenue Procedure 2003-33, Section 9100
                                Relief for 338 Elections.
1545-1828 *..................  TD 9048; 9254--Guidance under Section
                                1502; Suspension of Losses on Certain
                                Stock Disposition (REG-131478-02).
1545-1831....................  TD 9157 (Final) Guidance Regarding the
                                Treatment of Certain Contingent Payment
                                Debt Instruments w/one or more Payments
                                that are Denominated in, or Determined
                                by Reference to, a Nonfunctional
                                Currency.
1545-1833 *..................  Revenue Procedure 2003-37, Documentation
                                Provisions for Certain Taxpayers Using
                                the Fair Market Value Method of Interest
                                Expense Apportionment.
1545-1834....................  Revenue Procedure 2003-39, Section 1031
                                LKE (Like-Kind Exchanges) Auto Leasing
                                Programs.
1545-1837 *..................  Revenue Procedure 2003-36, Industry Issue
                                Resolution Program.
1545-1847....................  Revenue Procedure 2004-29--Statistical
                                Sampling in Sec. 274 Context.
1545-1855 *..................  TD 9285--Limitation on Use of the
                                Nonaccrual-Experience Method of
                                Accounting Under Section 448(d)(5).
1545-1861....................  Revenue Procedure 2004-19--Probable or
                                Prospective Reserves Safe Harbor.
1545-1870....................  TD 9107--Guidance Regarding Deduction and
                                Capitalization of Expenditures.
1545-1893....................  Rollover of Gain from Qualified Small
                                Business Stock to Another Qualified
                                Small Business Stock.

[[Page 58941]]

 
1545-1900....................  (TD 9212) Final, Source of Compensation
                                for Labor or Personal Services.
1545-1903....................  TD 9168--Optional 10-Year Writeoff of
                                Certain Tax Preferences (REG-124405-03).
1545-1905....................  TD 9289 (Final) Treatment of Disregarded
                                Entities Under Section 752.
1545-1906....................  TD 9210--LIFO Recapture Under Section
                                1363(d).
1545-1915....................  Notice 2005-4, Fuel Tax Guidance, as
                                modified.
1545-1927....................  Form 8878-A IRS e-file Electronic Funds
                                Withdrawal Authorization for Form 7004.
1545-1939....................  Notification Requirement for Transfer of
                                Partnership Interest in Electing
                                Investment Partnership (EIP).
1545-1945....................  26 U.S. Code Sec.   475--Mark to market
                                accounting method for dealers in
                                securities.
1545-1946....................  T.D. 9315 (Final) Dual Consolidated Loss
                                Regulations.
1545-1965....................  TD 9360 (REG-133446-03)(Final) Guidance
                                on Passive Foreign Company (PFIC)
                                Purging Elections.
1545-1983 *..................  Qualified Railroad Track Maintenance
                                Credit.
1545-1986 *..................  Notice 2006-47, Elections Created or
                                Effected by the American Jobs Creation
                                Act of 2004.
1545-1990 *..................  Application of Section 338 to Insurance
                                Companies.
1545-2001 *..................  Rev. Proc. 2006-16, Renewal Community
                                Depreciation Provisions.
1545-2002 *..................  Notice 2006-25 (superseded by Notice 2007-
                                53), Qualifying Gasification Project
                                Program.
1545-2003....................  Notice 2006-24, Qualifying Advanced Coal
                                Project Program.
1545-2004....................  Deduction for Energy Efficient Commercial
                                Buildings.
1545-2008 *..................  Nonconventional Source Fuel Credit.
1545-2014 *..................  TD 9452--Application of Separate
                                Limitations to Dividends from
                                Noncontrolled Section 902 Corporations.
1545-2017....................  Notice 2006-46 Announcement of Rules to
                                be included in Final Regulations under
                                Section 897(d) and (e) of the Internal
                                Revenue Code.
1545-2019....................  TD 9451--Guidance Necessary to Facilitate
                                Business Election Filing; Finalization
                                of Controlled Group Qualification Rules
                                (TD 9329).
1545-2028....................  Fuel Cell Motor Vehicle Credit.
1545-2030....................  REG-120509-06 (TD 9465 -Final),
                                Determination of Interest Expense
                                Deduction of Foreign Corporations.
1545-2036....................  Taxation and Reporting of REIT Excess
                                Inclusion Income by REITs, RICs, and
                                Other Pass-Through Entities (Notice 2006-
                                97).
1545-2070....................  Rev. Proc. 2007-48 Rotable Spare Parts
                                Safe Harbor Method.
1545-2072....................  Revenue Procedure 2007-35--Statistical
                                Sampling for Purposes of Section 199.
1545-2091....................  TD 9512 (Final)--Nuclear Decommissioning
                                Funds.
1545-2096....................  Loss on Subsidiary Stock--REG-157711-02
                                (TD 9424--Final).
1545-2103....................  Election to Expense Certain Refineries.
1545-2110....................  REG-127770-07 (Final), Modifications of
                                Commercial Mortgage Loans Held by a Real
                                Estate Mortgage Investment Conduit.
1545-2114....................  S Corporation Guidance under AJCA of 2004
                                (TD 9422 Final--REG-143326-05).
1545-2122 *..................  Form 8931--Agricultural Chemicals
                                Security Credit.
1545-2125....................  REG-143544-04 Regulations Enabling
                                Elections for Certain Transaction Under
                                Section 336(e).
1545-2133 *..................  Rev. Proc. 2009-16, Section 168(k)(4)
                                Election Procedures and Rev. Proc. 2009-
                                33, Section 168(k)(4) Extension Property
                                Elections.
1545-2134 *..................  Notice 2009-41--Credit for Residential
                                Energy Efficient Property.
1545-2145....................  Notice 2009-52, Election of Investment
                                Tax Credit in Lieu of Production Tax
                                Credit; Coordination with Department of
                                Treasury Grants for Specified Energy
                                Property in Lieu of Tax Credits.
1545-2147....................  Internal Revenue Code Section 108(i)
                                Election.
1545-2149....................  Treatment of Services Under Section 482;
                                Allocation of Income and Deductions From
                                Intangibles; Stewardship Expense (TD
                                9456).
1545-2150....................  Notice 2009-58, Manufacturers'
                                Certification of Specified Plug-in
                                Electric Vehicles.
1545-2151....................  Qualifying Advanced Energy Project
                                Credit--Notice 2013-12.
1545-2153....................  Notice 2009-83--Credit for Carbon Dioxide
                                Sequestration Under Section 45Q.
1545-2155 *..................  TD 9469 (REG-102822-08) Section 108
                                Reduction of Tax Attributes for S
                                Corporations.
1545-2156....................  Revenue Procedure 2010-13, Disclosure of
                                Activities Grouped under Section 469.
1545-2158....................  Notice 2010-54: Production Tax Credit for
                                Refined Coal.
1545-2165....................  Notice of Medical Necessity Criteria
                                under the Mental Health Parity and
                                Addiction Equity Act of 2008.
1545-2183....................  Transfers by Domestic Corporations That
                                Are Subject to Section 367(a)(5);
                                Distributions by Domestic Corporations
                                That Are Subject to Section 1248(f). (TD
                                9614 & 9615).
1545-2186....................  TD 9504, Basis Reporting by Securities
                                Brokers and Basis Determination for
                                Stock; TD 9616, TD9713, and TD 9750.
1545-2194....................  Rules for Certain Rental Real Estate
                                Activities.
1545-2209....................  REG-112805-10--Branded Prescription
                                Drugs.
1545-2242....................  REG-135491-10--Updating of Employer
                                Identification Numbers.
1545-2245....................  REG-160873-04--American Jobs Creation Act
                                Modifications to Section 6708, Failure
                                to Maintain List of Advisees With
                                Respect to Reportable Transactions.
1545-2247....................  TD 9633--Limitations on Duplication of
                                Net Built-in Losses.
1545-2259....................  Performance & Quality for Small Wind
                                Energy Property.
1545-2276....................  Safe Harbor for Inadvertent Normalization
                                Violations.
------------------------------------------------------------------------
* Discontinued in FY21.


[FR Doc. 2022-20962 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P