OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-128767-04 (NPRM) Treatment of Disregarded Entities Under Section 752

ICR 200602-1545-018 · OMB 1545-1905 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
41178 REG-128767-04 (NPRM) Treatment of Disregarded Entities Under Section 752 Form Migrated
ICR Details
1545-1905 200602-1545-018
Historical Active 200407-1545-033
TREAS/IRS
REG-128767-04 (NPRM) Treatment of Disregarded Entities Under Section 752
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 02/06/2006
Retrieve Notice of Action (NOA) 02/06/2006
  Inventory as of this Action Requested Previously Approved
09/30/2007 09/30/2007 09/30/2007
1,500 0 500
3,000 0 500
0 0 0
Generally, the proposed regulations recognize that only the assets of a disregarded entity that limits its member's liability are available to satisfy creditors' claims under local law. The proposed regulations provide rules under section 752 for taking into account the net value of a disregarded entity owned by a partner or related person for purposes of allocating, partnership liabilities. Specifically, the proposed regulations provide that in determining the extent to which a partner bears the economic risk of loss for a partnership liability, payment obligation of a disregarded entity are taken into account only to the extent of
None
None
No
1
IC Title Form No. Form Name
REG-128767-04 (NPRM) Treatment of Disregarded Entities Under Section 752 128767-04-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 1,500 500 0 0 1,000 0
Annual Time Burden (Hours) 3,000 500 0 0 2,500 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.
02/06/2006