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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-144615-02 (TD 9441 ) Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.

ICR 201111-1545-013 · OMB 1545-1364 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Sup_Stmnt_REG-144615-02_T.D._9441_REV.doc Supporting Statement A Uploaded 2011-11-28 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18196 REG-144615-02 (TD 9441 (final)), Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement. Modified
ICR Details
1545-1364 201111-1545-013
Historical Active 200901-1545-018
TREAS/IRS jg-1364-013
REG-144615-02 (TD 9441 ) Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2011
Retrieve Notice of Action (NOA) 11/28/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
500 0 500
9,350 0 9,350
0 0 0
This document contains temporary regulations that provide further guidance and clarification regarding methods under section 482 to determine taxable income in connection with a cost sharing arrangement in order to address issues that have arisen in administering the current regulations. The temporary regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the temporary regulations.
US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 482 Name of Law: Allocation of income and deductions among taxpayers
  
None
Not associated with rulemaking
  76 FR 36623 06/22/2011
76 FR 72753 11/25/2011
No
1
IC Title Form No. Form Name
REG-144615-02 (TD 9441 (final)), Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.
  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) 9,350 9,350 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Kenneth Christman 202 435-5265
  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.
11/28/2011