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36392 Federal Register / Vol. 71, No.

122 / Monday, June 26, 2006 / Notices

Building, Washington, DC 20503. (202) Clearance Officer: Glenn P. Kirkland, methods by which manufacturers can
395–7316. (202) 622–3428, Internal Revenue provide such certifications to taxpayers
Service, Room 6516, 1111 Constitution and (2) guidance concerning the
Michael A. Robinson,
Avenue, NW., Washington, DC 20224. methods by which taxpayers can claim
Treasury PRA Clearance Officer. OMB Reviewer: Alexander T. Hunt, such credits.
[FR Doc. E6–10010 Filed 6–23–06; 8:45 am] (202) 395–7316, Office of Management Respondents: Individuals or
BILLING CODE 4810–35–P and Budget, Room 10235, New households; Business or other for-profit.
Executive Office Building, Washington, Estimated Total Burden Hours: 350
DC 20503. hours.
DEPARTMENT OF THE TREASURY
Michael A. Robinson, OMB Number: 1545–1993.
Submission for OMB Review; Type of Review: Extension.
Treasury PRA Clearance Officer.
Comment Request Title: Notice 2006–30 Alternative Fuel
[FR Doc. E6–10011 Filed 6–23–06; 8:45 am] Motor Vehicle Credit.
June 20, 2006. BILLING CODE 4830–01–P Description: This notice sets forth a
The Department of the Treasury has process that allows taxpayers who
submitted the following public purchase alternative fuel motor vehicles
DEPARTMENT OF THE TREASURY to rely on the domestic manufacturer’s
information collection requirement(s) to
OMB for review and clearance under the Submission for OMB Review; (or, in the case of a foreign
Paperwork Reduction Act of 1995, Comment Request manufacturer, its domestic distributor’s)
Public Law 104–13. Copies of the certification that both a particular make,
submission(s) may be obtained by June 19, 2006. model, and year of vehicle qualifies as
calling the Treasury Bureau Clearance The Department of the Treasury has an alternative fuel motor vehicle under
Officer listed. Comments regarding this submitted the following public 30B(a)(4) of the Internal Revenue Code
information collection should be information collection requirement(s) to and the amount of credit allowable with
addressed to the OMB reviewer listed OMB for review and clearance under the respect to the vehicle.
and to the Treasury Department Paperwork Reduction Act of 1995, Respondents: Individuals or
Clearance Officer, Department of the Public Law 104–13. Copies of the Households.
Treasury, Room 11000, 1750 submission(s) may be obtained by Estimated Total Burden Hours: 600
Pennsylvania Avenue, NW., calling the Treasury Bureau Clearance hours.
Washington, DC 20220. Officer listed. Comments regarding this OMB Number: 1545–1260.
Dates: Written comments should be information collection should be Type of Review: Extension.
received on or before July 26, 2006 to be addressed to the OMB reviewer listed Title: Final Regulations under Section
assured of consideration. and to the Treasury Department 382 of the Internal Revenue Code of
Clearance Officer, Department of the 1986; Limitations of Corporate Net
Internal Revenue Service (IRS)
Treasury, Room 11000, 1750 Operating Loss Carryforwards.
OMB Number: 1545–1814. Pennsylvania Avenue, NW., Description: The reporting
Type of Review: Extension. Washington, DC 20220. requirement concerns the election a
Title: Changes in Corporate Control Dates: Written comments should be taxpayer may make to treat as the
and Capital Structure. received on or before July 26, 2006 to be change date the effective date of a plan
Form: Form 1099–CAP. assured of consideration. of reorganization in a Title II or similar
Description: Any corporation that case rather than the confirmation date of
undergoes reorganization under Internal Revenue Service (IRS) the plan.
Regulation section 1.6043–4T with OMB Number: 1545–1981. Respondents: Business or other for-
stock, cash, and other property over Type of Review: Extension. profit.
$100 million must file Form 1099-CAP Title: Alternative Fuel Vehicle Estimated Total Burden Hours: 1
with the IRS shareholders. Refueling Property Credit. hour.
Respondents: Business or other for- Form: Form 8911. OMB Number: 1545–1426.
profit and Individuals or households. Description: Internal Revenue Code Type of Review: Extension.
Estimated Total Burden Hours: 67 30C allows a credit for alternative fuel Title: INTL–21–91 (Temporary and
hours. vehicle refueling property. Form 8911, Final) Section 6662—Imposition of the
OMB Number: 1545–1843. Alternative Fuel Refueling Property Accuracy-Related Penalty.
Type of Review: Extension. Credit, will be used by taxpayers to Description: These regulations
Title: REG–106736–00 (NPRM) claim the credit. provide guidance about substantial and
Assumptions of Partner Liabilities. Respondents: Business or other for- gross valuation misstatements as
Description: In order to be entitled to profit. defined in sections 6662(e) and 6662(b).
a deduction with respect to the Estimated Total Burden Hours: 2,112 They also provide guidance about the
economic performance of a contingent hours. reasonable cause and good faith
liability that was contributed by a OMB Number: 1545–1989. exclusion. These regulations apply to
partner and assumed by a partnership, Type of Review: Extension. taxpayers who have transactions
the partnership, or former partner of the Title: Notice 2006–26 Credit for between persons described in Section
partnership, must receive notification of Nonbusiness Energy Property. 482 and net Section 482 transfer price
economic performance of the contingent Description: This notice of interim adjustments.
liability from the partnership or other guidance relates to the procedures by Respondents: Business or other for-
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partner assuming the liability. which a manufacturer can certify that profit.
Respondents: Individuals or building envelope components or Estimated Total Burden Hours: 20,125
households; Business or other for-profit. energy property qualify for the 25C hours.
Estimated Total Burden Hours: 125 credit. This notice is intended to OMB Number: 1545–1131.
hours. provide (1) guidance concerning the Type of Review: Extension.

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Federal Register / Vol. 71, No. 122 / Monday, June 26, 2006 / Notices 36393

Title: INTL–485–89 (Final) Taxation organization described in section 501(c) Respondents: Businesses or other for-
or Gain or Loss from Certain or (d) is exempt from taxation under profit institutions, individuals or
Nonfunctional Currency Transactions section 501(a) for any taxable year, the households.
(Sections 998 Transactions). application for exemption is open for Estimated Total Burden Hours:
Description: Sections 988(c)(1)(D) and public inspection. This includes all 241,675 hours.
(E) require taxpayers to make certain supporting documents, any letter or OMB Number: 1545–1684.
elections which determine whether other documents issued by the IRS Type of Review: Extension.
section 988 applies. In addition, concerning the application, and certain Title: Revenue Procedure 2005–12,
Sections 988(a)(1)(B) and 988(d) require annual returns of the organization. Form Pre-Filing Agreements Program (2001–
taxpayers to identify transactions which 4506–A is used to request public 22 superseded by 2005–12).
generate capital gain or loss which are inspection or a copy of these Description: Revenue Procedure
hedges of other transactions. documents. 2001–22 describes a program under
Respondents: Individuals or which certain large business taxpayers
Respondents: Businesses or other for-
households; Business or other for-profit. may request examination and resolution
profit institutions, individuals or
Estimated Total Burden Hours: 3,333
households, not-for-profit institutions, of specific issues relating to tax returns.
hours.
farms, the Federal government, and The resolution of such issues under the
OMB Number: 1545–1683. state, local, or tribal governments. program will be memorialized by a type
Type of Review: Extension. of closing agreement under code section
Title: Notice Concerning Fiduciary Estimated Total Burden Hours: 18,000
hours. 7121 called a pre-filing agreement.
Relationship.
Form: Form 56–A. Respondents: Businesses or other for-
OMB Number: 1545–0902. profit institutions.
Description: The data collected on the
form provides trustees of Illinois Land Type of Review: Revision. Estimated Total Burden Hours: 49,215
Trusts a convenient method of reporting Title: Form 8288, U.S. Withholding hours.
information related to creating, Tax Return for Disposition by Foreign Clearance Officer: Glenn P. Kirkland,
changing, and closing such trusts. Persons of U.S. Real Property Interests: (202) 622–3428, Internal Revenue
Respondents: Businesses or other for- Form 8288–A, Statement of Service, Room 6516, 1111 Constitution
profit institutions. Withholding on Dispositions by Foreign Avenue, NW., Washington, DC 20224.
Estimated Total Burden Hours: 22,000 Persons of U.S. Real Property Interests. OMB Reviewer: Alexander T. Hunt,
hours. (202) 395–7316, Office of Management
Form: Form 8288 and 8288–A.
OMB Number: 1545–0495. and Budget, Room 10235, New
Type of Review: Extension. Description: Form 8288 is used by the Executive Office Building, Washington,
Title: Request for Public Inspection or withholding agent to report and DC 20503.
Copy of Exempt or Political transmit the withholding to IRS. Form
8288–A is used to validate the Robert Dahl,
Organization IRS Form.
Form: Form 4506–A. withholding and to return a copy of the Treasury PRA Clearance Officer.
Description: Internal Revenue Code transferor for his/her use in filing a tax [FR Doc. E6–10012 Filed 6–23–06; 8:45 am]
section 6104 states that if an return. BILLING CODE 4830–01–P
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