TEMPORARY REGULATIONS NPRM (AMENDING) (TEMPORARY AND NPRM PUBLISHED IN FEDERAL REGISTER ON 2-2-94) IMPOSITION OF ACCURACY-RELATED PENALTY

ICR 199406-1545-002

OMB: 1545-1426

Federal Form Document

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ICR Details
1545-1426 199406-1545-002
Historical Active 199401-1545-001
TREAS/IRS
TEMPORARY REGULATIONS NPRM (AMENDING) (TEMPORARY AND NPRM PUBLISHED IN FEDERAL REGISTER ON 2-2-94) IMPOSITION OF ACCURACY-RELATED PENALTY
Revision of a currently approved collection   No
Regular
Approved without change 07/01/1994
Retrieve Notice of Action (NOA) 06/29/1994
SF 83, item 14 was incorrectly listed as response 2, NPRM; item 14 has been corrected to response 5, "NPRM was previously published."
  Inventory as of this Action Requested Previously Approved
06/30/1997 06/30/1997 01/31/1997
2,000 0 2,000
20,125 0 20,000
0 0 0

THESE TEMPORARY AND PROPOSED REGULATIONS PROVIDE GUIDANCE ABOUT SUBSTANTIAL AND GROSS VALUATION MISSTATEMENTS AS DEFINED IN SECTIONS 6662(E) AND (H). THEY ALSO PROVIDE GUIDANCE ABOUT AMOUNTS THAT ARE EXCLUDED FROM THE CALCULATION OF A NET SECTION 482 ADJUSTMENT. THE REGULATIONS APPLY TO TAXPAYERS WHO HAVE TRANSACTIONS BETWEEN PERSONS DESCRIBED IN SECTION 482 AND NET SECTION 482 TRANSFER PRICE ADJUSTMENT

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 2,000 2,000 0 0 0 0
Annual Time Burden (Hours) 20,125 20,000 0 125 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.
06/29/1994


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