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Federal forms, ICRs, and supporting documents

Information Collection Request

Treatment of Distributions to Foreign Persons under Section 367(e)(1) and 367(e)(2) -- REG-209827-96 and REG-111672-99 (Final)

ICR 199907-1545-014 · OMB 1545-1487 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
18459 Treatment of Distributions to Foreign Persons under Section 367(e)(1) and 367(e)(2) -- REG-209827-96 and REG-111672-99 (Final) Migrated
ICR Details
1545-1487 199907-1545-014
Historical Active 199611-1545-002
TREAS/IRS
Treatment of Distributions to Foreign Persons under Section 367(e)(1) and 367(e)(2) -- REG-209827-96 and REG-111672-99 (Final)
Revision of a currently approved collection   No
Emergency 07/27/1999
Approved without change 07/27/1999
Retrieve Notice of Action (NOA) 07/23/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
01/31/2000 01/31/2000 12/31/1999
414 0 462
2,471 0 2,124
0 0 0
Sections 367(e)(1) and 367(e)(2) provide for gain recognition on certain transfers to foreign persons under sections 355 and 332. Section 6038B(a) requires U.S. persons transferring property to foreign persons in exchanges described in sections 322 and 355 to furnish information regardings such transfers.
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 414 462 0 -48 0 0
Annual Time Burden (Hours) 2,471 2,124 0 347 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
07/23/1999