NOTICE OF PROPOSED RULEMAKING: DEFINITION OF A BROTHER-SISTER GROUP OF CONTROLLED CORPORATIONS OR BUSINESSES

ICR 198311-1545-016

OMB: 1545-0797

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
ICR Details
1545-0797 198311-1545-016
Historical Active
TREAS/IRS
NOTICE OF PROPOSED RULEMAKING: DEFINITION OF A BROTHER-SISTER GROUP OF CONTROLLED CORPORATIONS OR BUSINESSES
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 12/06/1983
Retrieve Notice of Action (NOA) 11/07/1983
  Inventory as of this Action Requested Previously Approved
12/31/1986 12/31/1986
1 0 0
1 0 0
0 0 0

THE INCOME TAX REGULATIONS RELATING TO THE DEFINITION OF A BROTHER-SISTER CONTROLLED GROUP OF CORPORATIONS OR BUSINESSES ARE AMENDED TO REFLECT A RECENT SUPREME COURT DECISION. AMENDMENTS WILL APPLY RETROACTIVELY. HOWEVER, TAXPAYERS MAY ELECT PROSPECTIVE EFFECT ON CERTAIN CIRCUMSTANCES.

None
None


No

1
IC Title Form No. Form Name
NOTICE OF PROPOSED RULEMAKING: DEFINITION OF A BROTHER-SISTER GROUP OF CONTROLLED CORPORATIONS OR BUSINESSES

  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 1 0 0 1 0 0
Annual Time Burden (Hours) 1 0 0 1 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  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.
11/07/1983


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