REG-209817-96 (NPRM) Treatment of Obligation-Shifting Transactions

ICR 200211-1545-009

OMB: 1545-1515

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
1545-1515 200211-1545-009
Historical Active 199911-1545-013
TREAS/IRS
REG-209817-96 (NPRM) Treatment of Obligation-Shifting Transactions
Extension without change of a currently approved collection   No
Regular
Approved without change 01/07/2003
Retrieve Notice of Action (NOA) 11/26/2002
  Inventory as of this Action Requested Previously Approved
01/31/2006 01/31/2006 01/31/2003
100 0 100
500 0 500
0 0 0

Section 1.7701(1)-2 recharacterizes certain multiple-party financing transactions. Pass-through entities engaging in these transactions must reflect the required recharacterization on their books. This collection of information is required to verify compliance with the regulation and will be used to determine whether the amount of tax has been correctly computed.

None
None


No

1
IC Title Form No. Form Name
REG-209817-96 (NPRM) Treatment of Obligation-Shifting Transactions

  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 100 100 0 0 0 0
Annual Time Burden (Hours) 500 500 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.
11/26/2002


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