Form 8927 - Determination Under Section 860(e)(4) by a Qualified Investment Entity

ICR 200901-1545-013 · OMB 1545-2130 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-2130 can be found here:

2012-04-23 - Extension without change of a currently approved collection

Forms and Documents

Document	Type	Status	Availability
Form 8927 Determination Under Section 860(e)(4) by a Qualified Investment Entity	Form and Instruction	Modified	Available
ombat1.doc	Supplementary Document	Uploaded 2009-01-09	Available
Supporting Statement_for_Form_8927.pdf	Supporting Statement A	Uploaded 2009-01-09	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
187121	Determination Under Section 860(e)(4) by a Qualified Investment Entity	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2130	ICR Reference No: 200901-1545-013
Status: Historical Active	Previous ICR Reference No: 200811-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8927 - Determination Under Section 860(e)(4) by a Qualified Investment Entity
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/16/2009
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/20/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2012	36 Months From Approved	06/30/2009
Responses	50	0	50
Time Burden (Hours)	140	0	140
Cost Burden (Dollars)	0	0	0

Abstract: The American Jobs Creation Act of 2004 (AJCA) expanded the meaning of the term "determination" to include self-determinations made by a regulated investment company (RIC) or a real estate investment trust (REIT). IRC section 860(g) provides that no deficiency dividend deduction shall be allowed under IRC section 860(a) unless a claim is filed within 120 days after the date of the determination. Form 8927 is used by the RIC or REIT to establish the date of determination under IRC section 860(e)(4).

Authorizing Statute(s): PL: Pub.L. 108 - 357 243(f)(5) Name of Law: The American Jobs Creation Act of 2004 (AJCA)

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 64014	10/28/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 7741	02/19/2009
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Determination Under Section 860(e)(4) by a Qualified Investment Entity	8927	Determination Under Section 860(e)(4) by a Qualified Investment Entity

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	50	50
Annual Time Burden (Hours)	140	140
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $7,500

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: John Nelson 202 927-9488

Common Form ICR: No