TD 8073 provide rules relating to effective dates and other issues arising under sections 91, 223 and 511-561 of the Tax Reform Act of 1984.
US Code:
26 USC 505(c)
Name of Law: Requirement that organization notify secretary that it is applying for tax-exempt status.
US Code:
26 USC 501(c)
Name of Law: Future status of organizations denied exemptions.
US Code:
26 USC 1042(a)
Name of Law: Nonrecognition of gain.
US Code:
26 USC 1042(b)
Name of Law: REquirements to qualify for nonrecognition.
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.
EE-96-85.rtf
Supporting Statement2015.doc
TD 8073 (Temporary Regulations) - Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984.