OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-209835-86 (formerly INTL-933-86) (Final) Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes.

ICR 201005-1545-044 · OMB 1545-1458 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Reg_209835-86_Supplement.pdf Supplementary Document Uploaded 2007-01-08 Available
Reg 209835-86.Sup_Stmnt.doc Supporting Statement A Uploaded 2010-05-17 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18380 REG-209835-86 (formerly INTL-933-86) (Final) Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes. Unchanged
ICR Details
1545-1458 201005-1545-044
Historical Active 200701-1545-005
TREAS/IRS ah-1458-044
REG-209835-86 (formerly INTL-933-86) (Final) Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes.
Extension without change of a currently approved collection   No
Regular
Approved without change 07/27/2010
Retrieve Notice of Action (NOA) 05/27/2010
  Inventory as of this Action Requested Previously Approved
07/31/2013 36 Months From Approved 07/31/2010
1 0 1
1 0 1
0 0 0
These regulations provide rules for computing foreign taxes deemed paid under section 902. The regulations affect foreign corporations and their U.S. corporate shareholders.
US Code: 26 USC 902 Name of Law: Deemed paid credit where domestic corporation owns 10 percent or more of voting stock for foreign co
  
None
Not associated with rulemaking
  74 FR 60036 11/19/2009
75 FR 29815 05/27/2010
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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
Uncollected
No
Uncollected
Anne Devereaux 202 622-3850
  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.
05/27/2010