OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

INTL-79-91 (8573) T.D. Information Returns Required of United States Persons with Respect to Certain Foreign Corporations

ICR 201012-1545-019 · OMB 1545-1317 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
td_8573.doc Supplementary Document Uploaded 2010-12-10 Available
Sup Stmnt INTL-79-91 (T.D. 8573).doc Supporting Statement A Uploaded 2010-12-10 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
18109 INTL-79-91 (T.D. 8573) Information Returns Required of United States Persons with Respect to Certain Foreign Corporations Modified
ICR Details
1545-1317 201012-1545-019
Historical Active 200708-1545-029
TREAS/IRS jg-1317-019
INTL-79-91 (8573) T.D. Information Returns Required of United States Persons with Respect to Certain Foreign Corporations
Extension without change of a currently approved collection   No
Regular
Approved without change 04/07/2011
Retrieve Notice of Action (NOA) 02/25/2011
  Inventory as of this Action Requested Previously Approved
04/30/2014 36 Months From Approved 04/30/2011
1 0 1
1 0 1
0 0 0
These regulations amend the Income Tax Regulations under sections 6035, 6038, and 6046 of the Internal Revenue Code of 1986. These amendments are to clarify the requirements of sections 1.6035-1, 1.6038-2, and 1.6046-1 of the Income Tax Regulations relating to Form 5471. These regulations amend and liberalize certain requirements regarding the format in which information already specified in the statute and regulation is presented for purposes of Form 5471. The regulations provide that financial statement information be expressed in U.S. dollars translated according to U.S. generally accepted accounting principles and permit functional currency reporting of certain items.
US Code: 26 USC 6038 Name of Law: Information reporting with respect to certain foreign corporations and partnerships
   US Code: 26 USC 6035 Name of Law: Information Concerning Persons Subject to Special Provisions
   US Code: 26 USC 6046 Name of Law: Returns as to organization or reorganization of foreign corporations to acquisitions of their stock
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None
Not associated with rulemaking
  75 FR 51862 08/23/2010
76 FR 7904 02/11/2011
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
No
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.
02/25/2011