OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

INTL-50-86 (Final)(TD 8110) Sanctions on Issuers and Holders of Registration-Required Obligations Not in Registered Form.

ICR 201008-1545-015 · OMB 1545-0786 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Final_INTL-50-86.pdf Supplementary Document Uploaded 2007-04-16 Available
INTL-50-86_ Sup_Stmnt.doc Supporting Statement A Uploaded 2010-08-05 Available
IC Document Collections
IC IDCollectionTypeStatusForm
17397 INTL-50-86 (Final)(TD 8110) Sanctions on Issuers and Holders of Registration-Required Obligations Not in Registered Form. Modified
ICR Details
1545-0786 201008-1545-015
Historical Active 200704-1545-024
TREAS/IRS ah-0786-015
INTL-50-86 (Final)(TD 8110) Sanctions on Issuers and Holders of Registration-Required Obligations Not in Registered Form.
Extension without change of a currently approved collection   No
Regular
Approved without change 10/07/2010
Retrieve Notice of Action (NOA) 08/26/2010
  Inventory as of this Action Requested Previously Approved
10/31/2013 36 Months From Approved 10/31/2010
750,000 0 750,000
39,742 0 39,742
0 0 0
The Internal Revenue Service needs the information in order to ensure that purchasers of bearer obligations are not U.S. persons (other than those permitted to hold obligations under section 165(j)) and to ensure that U.S. persons holding bearer obligations properly report income and gain on such obligations. The people reporting will be institutions holding bearer obligations.
US Code: 26 USC 163(j) Name of Law: Limitation on deduction for interest on certain indebtedness
   US Code: 26 USC 165(j) Name of Law: Denial of deduction for losses on certain obligations not in registered form
   US Code: 26 USC 1287(a) Name of Law: Denial of capital gain treatment for gains on certain obligations not in registered form
   US Code: 26 USC 6103 Name of Law: Confidentiality and Disclosure of Returns and Return Information
  
None
Not associated with rulemaking
  75 FR 33889 06/15/2010
75 FR 51874 08/23/2010
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 750,000 750,000 0 0 0 0
Annual Time Burden (Hours) 39,742 39,742 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
Uncollected
No
Uncollected
Carl Cooper 202 622-3840
  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.
08/26/2010