REG-209035-86 (Final) Stock Transfer Rules; REG-208165-91 (Final) Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations and Related Reporting Requirements

ICR 200311-1545-037

OMB: 1545-1271

Federal Form Document

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ICR Details
1545-1271 200311-1545-037
Historical Active 200010-1545-015
TREAS/IRS
REG-209035-86 (Final) Stock Transfer Rules; REG-208165-91 (Final) Certain Transfers of Stock or Securities by U.S. Persons to Foreign Corporations and Related Reporting Requirements
Extension without change of a currently approved collection   No
Regular
Approved without change 01/07/2004
Retrieve Notice of Action (NOA) 11/25/2003
  Inventory as of this Action Requested Previously Approved
01/31/2007 01/31/2007 01/31/2004
580 0 580
2,390 0 2,390
0 0 0

A U.S. person must generally file a gain recognition agreement with the Service in order to defer gain on a section 367 (a) transfer of stock to a foreign corporation, and must file a notice with the Service if it relizes any income in a section 367(b) exchange. These requirements ensure compliance with the respective Code sections.

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 580 580 0 0 0 0
Annual Time Burden (Hours) 2,390 2,390 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.
11/25/2003


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