INSURANCE INCOME OF A CONTROLLED FOREIGN CORPORATION FOR TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1986 -- INTL-0939-86 (PROPOSED RULE)

ICR 199304-1545-012

OMB: 1545-1142

Federal Form Document

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No forms / supporting documents in this ICR. Check IC Document Collections.
ICR Details
1545-1142 199304-1545-012
Historical Active 199201-1545-023
TREAS/IRS
INSURANCE INCOME OF A CONTROLLED FOREIGN CORPORATION FOR TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1986 -- INTL-0939-86 (PROPOSED RULE)
Extension without change of a currently approved collection   No
Regular
Approved without change 06/29/1993
Retrieve Notice of Action (NOA) 04/09/1993
Approved through December 1994 which is the final date given in item 1 of the justification as the date by which publication of final rules i expected. In its request for extension of approval of the information collections contained in this rule, IRS should address the OMB clearance action dated April 30, 1992.
  Inventory as of this Action Requested Previously Approved
12/31/1994 12/31/1994 06/30/1993
1 0 1
1 0 1
0 0 0

THE INFORMATION IS REQUIRED TO DETERMINE THE LOCATION OF MOVABLE PROPERTY, ALLOCATE INCOME AND DEDUCTIONS TO THE PROPER CATEGORY OF INSURANCE INCOME, DETERMINE THOSE AMOUNTS FOR COMPUTING TAXABLE INCOME THAT ARE DERIVED FROM AN INSURANCE COMPANY ANNUAL STATEMENT, AND PERMI A CFC TO ELECT TO TREAT RELATED PERSON INSURANCE INCOME AS INCOME EFFECTIVELY CONNECTED WITH THE CONDUCT OF A U.S. TRADE OR BUSINESS. T

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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
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.
04/09/1993


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