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Federal forms, ICRs, and supporting documents

Information Collection Request

Transfers of Stock or Securities by U.S. Persons to Foreign REG-208165-91 and REG-209035-86 (Final)

ICR 199912-1545-024 · OMB 1545-1271 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
40084 Transfers of Stock or Securities by U.S. Persons to Foreign REG-208165-91 and REG-209035-86 (Final) Migrated
ICR Details
1545-1271 199912-1545-024
Historical Active 199806-1545-057
TREAS/IRS
Transfers of Stock or Securities by U.S. Persons to Foreign REG-208165-91 and REG-209035-86 (Final)
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 12/09/1999
Retrieve Notice of Action (NOA) 12/09/1999
  Inventory as of this Action Requested Previously Approved
12/31/2000 12/31/2000 12/31/2000
580 0 600
2,390 0 2,400
0 0 0
A U.S. person must generally file a gain recognition agreement with the Service in order to defer gain on a section 367(a) transfer of stock to a foreign corporation and must file a notice with the Service if it realizes any income in a section 367(b) exchange. These requirements ensure compliance with the respective sections.
None
None
No
1
IC Title Form No. Form Name
Transfers of Stock or Securities by U.S. Persons to Foreign REG-208165-91 and REG-209035-86 (Final)
  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 580 600 0 -20 0 0
Annual Time Burden (Hours) 2,390 2,400 0 -10 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
Yes
$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.
12/09/1999