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Federal forms, ICRs, and supporting documents

Information Collection Request

TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property

ICR 201203-1545-014 · OMB 1545-1353 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Supporting Statement T.D. 8517.doc Supporting Statement A Uploaded 2012-03-22 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18166 TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property Modified
ICR Details
1545-1353 201203-1545-014
Historical Active 200901-1545-011
TREAS/IRS jg-1545-014
TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property
Extension without change of a currently approved collection   No
Regular
Approved without change 05/28/2012
Retrieve Notice of Action (NOA) 03/29/2012
  Inventory as of this Action Requested Previously Approved
05/31/2015 36 Months From Approved 05/31/2012
525,000 0 525,000
185,500 0 185,500
0 0 0
This document contains final regulations relating to the tax treatment of debt instruments with original issue discount and the imputation of interest on deferred payments under certain contracts for the sale or exchange of property. The final regulations provide needed guidance to holders and issuers of debt instruments with original issue discount and to buyers and sellers of property.
US Code: 26 USC 163 Name of Law: Income Taxes: Interest
   US Code: 26 USC 1275 Name of Law: Income Taxes: Other Definitions and Special Rules
  
None
Not associated with rulemaking
  77 FR 3480 01/25/2012
77 FR 18882 03/28/2012
No
1
IC Title Form No. Form Name
TD 8517: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property
  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 525,000 525,000 0 0 0 0
Annual Time Burden (Hours) 185,500 185,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
William Blanchard 202 622-3950
  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.
03/29/2012