OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

INTL-939-86 (NPRM) Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986.

ICR 201009-1545-025 · OMB 1545-1142 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Supporting Statement.doc Supporting Statement A Uploaded 2010-09-15 Available
INTL-939-86_Correction.pdf Supplementary Document Uploaded 2007-07-10 Available
IC Document Collections
IC IDCollectionTypeStatusForm
17873 INTL-939-86 (NPRM) Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986. Modified
ICR Details
1545-1142 201009-1545-025
Historical Active 200707-1545-003
TREAS/IRS EC-1545-1142-025
INTL-939-86 (NPRM) Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986.
Extension without change of a currently approved collection   No
Regular
Approved without change 01/28/2011
Retrieve Notice of Action (NOA) 11/30/2010
  Inventory as of this Action Requested Previously Approved
01/31/2014 36 Months From Approved 01/31/2011
500 0 500
14,100 0 14,100
0 0 0
The information is required to determine the location of moveable property; allocate income and deductions to the proper category of insurance income, determine those amounts for computing taxable income that are derived from an insurance company annual statement, and permit a CFC to elect to treat related person insurance income as income effectively connected with the conduct of a U.S. trade or business. The respondents will be businesses or other for-profit institutions.
US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 953 Name of Law: Insurance income
  
None
Not associated with rulemaking
  75 FR 38873 07/06/2010
75 FR 70772 11/18/2010
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 500 500 0 0 0 0
Annual Time Burden (Hours) 14,100 14,100 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Ethan Atticks 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.
11/30/2010