[Federal Register Volume 62, Number 8 (Monday, January 13, 1997)] [Notices] [Page 1806] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 97-727] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Submission to OMB for Review; Comment Request December 26, 1996. The Department of Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13. 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 2110, 1425 New York Avenue, NW., Washington, DC 20220. Internal Revenue Service (IRS) OMB Number: 1545-0916. Regulation Project Number: E.E.-63-84 TEMP and E.E.-96-85 NPRM. Type of Review: Extension. Title: Effective Dates and Other Issues Arising Under the employee Benefit Provisions of the Tax Reform Act of 1984. Description: These temporary regulations provide rules relating to effective dates and other issues arising under sections 91, 223 and 511-561 of the Tax Reform Act of 1984. Respondents: Individuals or households. Estimated Number of Respondents: 12,800. Estimated Burden Hours Per Respondent: 31 minutes. Frequency of Response: On occasion. Estimated Total Reporting Burden: 6,500 hours. OMB Number: 1545-1290. Regulation Project Number: FI-81-86 Final. Type of Review: Extension. Title: Bad Debt Reserves of Banks. Description: Sections 585(c) of the Internal Revenue Code requires large banks to change from the reserve method of accounting to the specific charge off method of accounting for bad debts. The information required by section 1.585-8 of the regulations identifies any election made or revoked by the taxpayer in accordance with section 585(c). Respondents: Business or other for-profit. Estimated Number of Respondents: 2,500. Estimated Burden Hours Per Respondent: 15 minutes. Frequency of Response: Annually. Estimated Total Reporting Burden: 625 hours. Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue Service, Room 5571, 1111 Constitution Avenue, NW., Washington, DC 20224. OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of Management and Budget, Room 10226, New Executive Office Building, Washington, DC 20503. Lois K. Holland, Departmental Reports Management Officer. [FR Doc. 97-727 Filed 1-10-97; 8:45 am] BILLING CODE 4830-01-P