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Federal forms, ICRs, and supporting documents

Information Collection Request

TREATMENT OF SHAREHOLDERS OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES -- INTL-941-86, INTL-656-87, AND INTL-704-87 (PROPOSED RULE) (TEMPORARY REGULATIONS)

ICR 199301-1545-006 · OMB 1545-1304 · Historical Active

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IC IDCollectionTypeStatusForm
131939 TREATMENT OF SHAREHOLDERS OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES -- INTL-941-86, INTL-656-87, AND INTL-704-87 (PROPOSED RULE) (TEMPORARY REGULATIONS) Form Migrated
ICR Details
1545-1304 199301-1545-006
Historical Active 199207-1545-043
TREAS/IRS
TREATMENT OF SHAREHOLDERS OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES -- INTL-941-86, INTL-656-87, AND INTL-704-87 (PROPOSED RULE) (TEMPORARY REGULATIONS)
Revision of a currently approved collection   No
Regular
Approved without change 03/02/1993
Retrieve Notice of Action (NOA) 01/26/1993
Approved. The Internal Revenue Service has met the prior terms of clearance by responding to public comments on the information collections contained in these regulations.
  Inventory as of this Action Requested Previously Approved
02/28/1996 02/28/1996 02/28/1993
6,750 0 6,750
6,750 0 6,750
0 0 0
THE REPORTING REQUIREMENTS AFFECT U.S. PERSONS THAT ARE DIRECT AND INDIRECT SHAREHOLDERS OF PASSIVE FOREIGN INVESTMENT COMPANIES (PFICS). THE IRS USES FORM 8621 TO IDENTIFY PFICS, U.S. PERSONS THAT ARE SHAREHOLDERS, AND TRANSACTIONS SUBJECT TO PFIC TAXATION AND VERIFY INCOME INCLUSIONS, EXCESS DISTRIBUTIONS, AND DEFERRED TAX AMOUNTS.
None
None
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 6,750 6,750 0 0 0 0
Annual Time Burden (Hours) 6,750 6,750 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
01/26/1993