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Federal forms, ICRs, and supporting documents

Information Collection Request

Proposed Amendments to the Regulations on Branch Profits Tax and on Effectively Connected Income (INTL-3-92) NPRM

ICR 199506-1545-041 · OMB 1545-1332 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
131977 Proposed Amendments to the Regulations on Branch Profits Tax and on Effectively Connected Income (INTL-3-92) NPRM Migrated
ICR Details
1545-1332 199506-1545-041
Historical Active 199208-1545-004
TREAS/IRS
Proposed Amendments to the Regulations on Branch Profits Tax and on Effectively Connected Income (INTL-3-92) NPRM
Extension without change of a currently approved collection   No
Regular
Approved without change 09/12/1995
Retrieve Notice of Action (NOA) 06/27/1995
You may omit printing the expiration date on this form.
  Inventory as of this Action Requested Previously Approved
09/30/1998 09/30/1998 10/31/1995
1 0 0
1 0 1
0 0 0
The regulation explains, among other things, how a foreign corporate partner in a partnership engaged in a U.S. trade or business determines its U.S. assets for purposes of computing its branch profits tax under section 884. Depending on the partner's interest, two different rules apply. One group of partners may elect, however, to be treated under the rule applicable to the other group.
None
None
No
1
IC Title Form No. Form Name
Proposed Amendments to the Regulations on Branch Profits Tax and on Effectively Connected Income (INTL-3-92) NPRM
  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 1 0 0 1 0 0
Annual Time Burden (Hours) 1 1 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.
06/27/1995