OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-104072-97 (Final) Recharacterizing Financing Arrangements Involving Fast-Pay Stock

ICR 200711-1545-026 · OMB 1545-1642 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
SS..doc Supporting Statement A Uploaded 2007-11-21 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19001 REG-104072-97 (Final) Recharacterizing Financing Arrangements Involving Fast-Pay Stock Modified
ICR Details
1545-1642 200711-1545-026
Historical Active 200412-1545-022
TREAS/IRS ah-1642-026
REG-104072-97 (Final) Recharacterizing Financing Arrangements Involving Fast-Pay Stock
Extension without change of a currently approved collection   No
Regular
Approved without change 03/12/2008
Retrieve Notice of Action (NOA) 01/17/2008
  Inventory as of this Action Requested Previously Approved
03/31/2011 36 Months From Approved 03/31/2008
50 0 50
50 0 50
0 0 0
Section 1.7701(I)-3 recharacterizes fast-pay arrangements. Certain participants in such arrangements must file a statement that includes the name of the corporation that issued the fast-pay stock, and (to the extent the filing taxpayer knows or has reason to know) the terms of the fast-pay stock, the date on which it was issued, and the names and taxpayer identification numbers of any shareholders of any class of stock that is not traded on an established securities market.
US Code: 26 USC 7701(i) Name of Law: Taxable mortgage pools
  
None
1545-AV07 Final or interim final rulemaking 65 FR 1310 01/10/2000
  72 FR 52955 09/17/2007
73 FR 2979 01/16/2008
No
1
IC Title Form No. Form Name
REG-104072-97 (Final) Recharacterizing Financing Arrangements Involving Fast-Pay Stock
  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 50 50 0 0 0 0
Annual Time Burden (Hours) 50 50 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Billy Coppersmith 2026223930
  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.
01/17/2008