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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-142299-01 and REG-209135-88 (NPRM and temporary regulations) Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs)

ICR 200203-1545-002 · OMB 1545-1672 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19089 REG-142299-01 and REG-209135-88 (NPRM and temporary regulations) Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs) Migrated
ICR Details
1545-1672 200203-1545-002
Historical Active 200112-1545-016
TREAS/IRS
REG-142299-01 and REG-209135-88 (NPRM and temporary regulations) Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs)
Extension without change of a currently approved collection   No
Regular
Approved without change 05/03/2002
Retrieve Notice of Action (NOA) 03/06/2002
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
05/31/2005 05/31/2005 06/30/2002
140 0 140
70 0 70
0 0 0
The regulation applies with respect to the net built-in gain of C corporation property that becomes property of a Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) by the qualification of a C corporation as a RIC or REIT or by the transfer of property of a C corporation to RIC or REIT in certain tax-free transactions. Depending on the date of the transfer of property or qualification as a RIC or REIT, the regulation provides that either (1) the C corporation will recognize gain as if it had sold the property at fair market value, unless the RIC or REIT elects section 1374 treatment or
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 140 140 0 0 0 0
Annual Time Burden (Hours) 70 70 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.
03/06/2002