CORPORATE DISTRIBUTIONS TO FOREIGN CORPORATION UNDER SECTION 367(E)(1) AND (2), AND CERTAIN PROVISIONS UNDER SECTION 367(A) AND (B). INTL-704-87 NPRM - INTL-752-87 TEMP

ICR 199003-1545-006

OMB: 1545-1124

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
ICR Details
1545-1124 199003-1545-006
Historical Active 198908-1545-034
TREAS/IRS
CORPORATE DISTRIBUTIONS TO FOREIGN CORPORATION UNDER SECTION 367(E)(1) AND (2), AND CERTAIN PROVISIONS UNDER SECTION 367(A) AND (B). INTL-704-87 NPRM - INTL-752-87 TEMP
Reinstatement with change of a previously approved collection   No
Regular
Approved without change 04/06/1990
Retrieve Notice of Action (NOA) 03/25/1990
  Inventory as of this Action Requested Previously Approved
03/31/1993 03/31/1993
400 0 0
3,200 0 0
0 0 0

THE REGULATIONS REQUIRE DOMESTIC CORPORATE TAXPAYERS TO FILE STATEMENTS WITH TAX RETURNS IN ORDER TO SECURE NONRECOGNITION ON CERTAIN DISTRIBUTIONS TO FOREIGN CORPORATIONS. THE SERVICE NEEDS THIS INFORMATION TO ENSURE THAT THE INCOME FROM FUTURE TAXABLE DISPOSITIONS WILL BE REPORTED.

None
None


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 400 0 0 400 0 0
Annual Time Burden (Hours) 3,200 0 0 3,200 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.
03/25/1990


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