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Federal forms, ICRs, and supporting documents

Information Collection Request

Consent To Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c)

ICR 201110-1545-002 · OMB 1545-1407 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 8848 Consent To Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c) Form and Instruction Modified Available
Supp Stmnt Form 8848.doc Supporting Statement A Uploaded 2011-10-03 Available
Expiration Explanation.rtf Supplementary Document Uploaded 2008-08-07 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18255 Consent To Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c) Form and Instruction Modified
ICR Details
1545-1407 201110-1545-002
Historical Active 200808-1545-002
TREAS/IRS jg-1407-002
Consent To Extend the Time to Assess the Branch Profits Tax Under Regulations Sections 1.884-2(a) and (c)
Extension without change of a currently approved collection   No
Regular
Approved without change 12/19/2011
Retrieve Notice of Action (NOA) 10/27/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
5,000 0 5,000
22,500 0 22,500
0 0 0
Form 8848 is used by foreign corporations that have (a) completely terminated all of their U.S. trade or business within the meaning of Temporary Regulations section 1.884-2T(a) during the tax year or (b) transferred their U.S. assets to a domestic corporation in a transaction described in Code section 381(a), if the foreign corporation was engaged in a U.S. trade or business at that time.
US Code: 26 USC 381(a) Name of Law: General rule for carryovers in certain corporate acquisitions.
  
None
Not associated with rulemaking
  76 FR 21945 04/19/2011
76 FR 66355 10/26/2011
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 5,000 5,000 0 0 0 0
Annual Time Burden (Hours) 22,500 22,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$470
No
No
No
No
No
Uncollected
D. Regier 202 622-3695
  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.
10/27/2011