OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

T.D. 9047 - Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs)

ICR 201709-1545-012 · OMB 1545-1672 · Active

Forms and Documents
DocumentTypeStatusAvailability
2017-11-09_SS_1545-1672r (NEW).doc Supporting Statement A Uploaded 2017-11-09 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19090 T.D. 9047 - Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs) Modified
ICR Details
1545-1672 201709-1545-012
Active 201409-1545-013
TREAS/IRS
T.D. 9047 - Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs)
Extension without change of a currently approved collection   No
Regular
Approved without change 02/28/2018
Retrieve Notice of Action (NOA) 12/27/2017
  Inventory as of this Action Requested Previously Approved
02/28/2021 36 Months From Approved 02/28/2018
140 0 140
70 0 70
0 0 0
This document contains final regulations that apply to certain transactions or events that result in a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) owning property that has a basis determined by reference to a C corporation's basis in the property. These regulations affect RICs, REITs, and C corporations and clarify the tax treatment of transfers of C corporation property to a RIC or REIT.
US Code: 26 USC 337 Name of Law: Nonrecognition for property distributed to parent in complete liquidation of subsidiary
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 7805 Name of Law: Application of Internal Revenue Laws
   US Code: 26 USC 1374 Name of Law: Tax imposed on certain built-in gains
  
None
Not associated with rulemaking
  82 FR 36212 08/03/2017
82 FR 61368 12/27/2017
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 140 140 0 0 0 0
Annual Time Burden (Hours) 70 70 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
Lisa Fuller 202 317-5066 [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.
12/27/2017