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Federal forms, ICRs, and supporting documents

Information Collection Request

Notice 2006-46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code

ICR 201603-1545-017 · OMB 1545-2017 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Not- 2006-46-2016.Sup.doc Supporting Statement A Uploaded 2016-04-07 Repair queued
notice.pdf Supplementary Document Uploaded 2009-12-14 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19772 Notice 2006-46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code Modified
ICR Details
1545-2017 201603-1545-017
Historical Active 201302-1545-012
TREAS/IRS
Notice 2006-46 Announcement of Rules to be included in Final Regulations under Section 897(d) and (e) of the Internal Revenue Code
Extension without change of a currently approved collection   No
Regular
Approved without change 08/02/2016
Retrieve Notice of Action (NOA) 04/29/2016
  Inventory as of this Action Requested Previously Approved
08/31/2019 36 Months From Approved 07/31/2016
500 0 500
500 0 500
0 0 0
This notice announces that the IRS and Treasury Department will leave final regulations under section 897(d) and (e) of the Internal Revenue Code that will revise the rules under Temp. Treas. Reg. Sec. 1.897-5T, Notice 89-85, and Temp. Treas. Reg. Sec. 1.897-6T to take into account statutory mergers and consolidations under foreign or possessions law which may now qualify for non-recognition treatment under section 368(a)(1)(A). The specific collections of information are contained in Temp. Treas. Reg. Subsection 1.897-5T(c)(4)(II)(C) and 1.897-6T(b)(1). These reporting requirements notify the IRS of the transfer and enable it to verify that the transferor qualified for non-recognition and that the transferee will be subject to U.S. tax on a subsequent disposition of the U.S. real property.
US Code: 26 USC 368 Name of Law: Definitions relating to corporate reorganizations.
   US Code: 26 USC 897(d) Name of Law: Ttreatment of distributions by foreign corporations
  
None
Not associated with rulemaking
  81 FR 7192 02/10/2016
81 FR 25760 04/29/2016
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 500 500 0 0 0 0
Annual Time Burden (Hours) 500 500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
David Levine 202 317-6937 [email protected]
  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.
04/29/2016