REG-251985-96 (TD 8786 - Final) Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From A

ICR 201005-1545-017 · OMB 1545-1556 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1556 can be found here:

Forms and Documents

Document	Type	Status	Availability
Reg-251985-96.Sup.doc	Supporting Statement A	Uploaded 2010-05-06	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
18714	REG-251985-96 (TD 8786 - Final) Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From A		Modified

ICR Details

OMB Control No: 1545-1556	ICR Reference No: 201005-1545-017
Status: Historical Active	Previous ICR Reference No: 200702-1545-021
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: REG-251985-96 (TD 8786 - Final) Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From A
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: 06/19/2010
Retrieve Notice of Action (NOA)	Date Received in OIRA: 05/18/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2013	36 Months From Approved	06/30/2010
Responses	200	0	200
Time Burden (Hours)	500	0	500
Cost Burden (Dollars)	0	0	0

Abstract: The information requested in section 1.863-3(f)(6) is necessary for the Service to audit taxpayers' return to ensure taxpayers are properly determining the source of their income.

Authorizing Statute(s): US Code: 26 USC 863 Name of Law: Special rules for determining source

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:
	75 FR 5857	02/04/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 27859	05/18/2010
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
REG-251985-96 (TD 8786 - Final) Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From A

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	200	200
Annual Time Burden (Hours)	500	500
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: $0

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]? No

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: Anne Shelburne 202 874-1490

Common Form ICR: No