REG-108524-00 Final Section 1446 Regulations

ICR 200507-1545-039

OMB: 1545-1934

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC ID
Document
Title
Status
19645
Migrated
ICR Details
1545-1934 200507-1545-039
Historical Active 200503-1545-018
TREAS/IRS
REG-108524-00 Final Section 1446 Regulations
Extension without change of a currently approved collection   No
Regular
Approved without change 09/22/2005
Retrieve Notice of Action (NOA) 07/26/2005
  Inventory as of this Action Requested Previously Approved
09/30/2008 09/30/2008 09/30/2005
17,775 0 17,775
7,808 0 7,808
0 0 0

This regulations implements withholding regime on partnerships conducting business in the United States that have foreign partners. Such partners are required to pay withholding tax in installments on each foreign partner's allocable share of the partnership's U.S. Business taxable income. Special rules for publicly traded partnerships such that these partnerships pay withholding tax on distributions to foreign partners.

None
None


No

1
IC Title Form No. Form Name
REG-108524-00 Final Section 1446 Regulations

  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 17,775 17,775 0 0 0 0
Annual Time Burden (Hours) 7,808 7,808 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.
07/26/2005


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