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Federal forms, ICRs, and supporting documents

Information Collection Request

Taxation and Reporting of REIT Excess Inclusion Income (Notice 2006-97)

ICR 201308-1545-007 · OMB 1545-2036 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Revenue Ruling 2006-58.pdf Supplementary Document Uploaded 2013-08-05 Available
1545-2036 Supporting_Statement.doc Supporting Statement A Uploaded 2013-08-20 Available
Notice 2006-97.pdf Supplementary Document Uploaded 2010-05-07 Available
IC Document Collections
IC IDCollectionTypeStatusForm
45684 Taxation and Reporting of REIT Excess Inclusion Income Modified
ICR Details
1545-2036 201308-1545-007
Historical Active 201004-1545-011
TREAS/IRS EC-2036-011
Taxation and Reporting of REIT Excess Inclusion Income (Notice 2006-97)
Extension without change of a currently approved collection   No
Regular
Approved without change 11/26/2013
Retrieve Notice of Action (NOA) 08/29/2013
  Inventory as of this Action Requested Previously Approved
11/30/2016 36 Months From Approved 11/30/2013
50 0 50
100 0 100
0 0 0
The notice requires certain REITs, RICs, partnerships and other Pass-Through Entities that have excess inclusion income to disclose the amount and character of such income allocable to their record interest owners. The record interest owners need the information to properly report and pay taxes on such income.
US Code: 26 USC Section 860E(d) Name of Law: Treatment of Residual Interests Held by Real Estate Investment Trust
   US Code: 26 USC Section 860E(e)(6) Name of Law: Tax on Transfers of Residual Interests to Certain Organization, etc.
   US Code: 26 USC 7805 Name of Law: Rules and Regulations
  
None
Not associated with rulemaking
  78 FR 9454 02/08/2013
78 FR 52822 08/26/2013
No
1
IC Title Form No. Form Name
Taxation and Reporting of REIT Excess Inclusion Income
  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 50 50 0 0 0 0
Annual Time Burden (Hours) 100 100 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Anna Kim 202 622-3735
  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.
08/29/2013