Stock Transfer Rules: Supplemental Rules -- REG-116048-99 (Temporary and Proposed Regulation)

ICR 199912-1545-002

OMB: 1545-1666

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
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ICR Details
1545-1666 199912-1545-002
Historical Active
TREAS/IRS
Stock Transfer Rules: Supplemental Rules -- REG-116048-99 (Temporary and Proposed Regulation)
New collection (Request for a new OMB Control Number)   No
Emergency 12/08/1999
Approved without change 12/07/1999
Retrieve Notice of Action (NOA) 12/06/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
06/30/2000 06/30/2000
25 0 0
106 0 0
0 0 0

These regulations provide rules governing income recognition upon the occurrence of a section 367(b) transaction. Specifically, they provide certain elections for a taxpayer to limit its income inclusion.

None
None


No

1
IC Title Form No. Form Name
Stock Transfer Rules: Supplemental Rules -- REG-116048-99 (Temporary and Proposed Regulation)

  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 25 0 0 25 0 0
Annual Time Burden (Hours) 106 0 0 106 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.
12/06/1999


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