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Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 200510-1545-002 · OMB 1545-1487 · Historical Active

Forms and Documents
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No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
18462 REG-209827-96 and REG-111672-99 (Final) Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2) Migrated
ICR Details
1545-1487 200510-1545-002
Historical Active 200210-1545-022
TREAS/IRS
REG-209827-96 and REG-111672-99 (Final) Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2)
Extension without change of a currently approved collection   No
Regular
Approved without change 12/05/2005
Retrieve Notice of Action (NOA) 10/03/2005
  Inventory as of this Action Requested Previously Approved
12/31/2008 12/31/2008 12/31/2005
414 0 414
2,471 0 2,471
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 332 and 355 to furnish information regarding 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 414 414 0 0 0 0
Annual Time Burden (Hours) 2,471 2,471 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.
10/03/2005