REG-208280-86 (NPRM) Exclusions From Gross Income of Foreign Corporations

ICR 200207-1545-003

OMB: 1545-1677

Federal Form Document

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ICR Details
1545-1677 200207-1545-003
Historical Active 200001-1545-015
TREAS/IRS
REG-208280-86 (NPRM) Exclusions From Gross Income of Foreign Corporations
Revision of a currently approved collection   No
Regular
Approved without change 08/06/2002
Retrieve Notice of Action (NOA) 07/03/2002
  Inventory as of this Action Requested Previously Approved
08/31/2005 08/31/2005 03/31/2003
16,400 0 16,400
23,900 0 23,900
0 0 0

This document contains proposed rules implementing the portions of section 883(a) and (c) of the Internal Revenue Code that relate to income derived by foreign corporations from the international operation of a ship or ships or aircraft. The proposed rules aircraft shall exclude qualified income from gross income for purposes of United States Federal income taxation, provided that the corporation can satisfy certain ownership and related documentation requirements. This regulation describes these documentation requirements and the filing requirements necessary for a foreign corporation to claim a reciprocal

None
None


No

1
IC Title Form No. Form Name
REG-208280-86 (NPRM) Exclusions From Gross Income of Foreign Corporations

  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 16,400 16,400 0 0 0 0
Annual Time Burden (Hours) 23,900 23,900 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.
07/03/2002


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