REG-116050-99 (final) Stock Transfer Rules: Carryover of Earnings and Taxes

ICR 200611-1545-012

OMB: 1545-1711

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2006-11-08
IC Document Collections
ICR Details
1545-1711 200611-1545-012
Historical Active 200607-1545-052
TREAS/IRS JD-1711-052
REG-116050-99 (final) Stock Transfer Rules: Carryover of Earnings and Taxes
Extension without change of a currently approved collection   No
Regular
Approved without change 02/22/2007
Retrieve Notice of Action (NOA) 12/21/2006
  Inventory as of this Action Requested Previously Approved
02/28/2010 36 Months From Approved 02/28/2007
600 0 600
1,800 0 1,800
0 0 0

This document contains final regulations addressing the carry over of certain attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code.

US Code: 26 USC 367(b) Name of Law: null
   US Code: 26 USC 381 Name of Law: null
  
US Code: 26 USC 367(b) Name of Law: null

1545-AX65 Final or interim final rulemaking 71 FR 44887 08/07/2006

  71 FR 52372 09/05/2006
71 FR 76434 12/21/2006
No

1
IC Title Form No. Form Name
REG-116050-99 (final) Stock Transfer Rules: Carryover of Earnings and Taxes

  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 600 600 0 0 0 0
Annual Time Burden (Hours) 1,800 1,800 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Tracy Perry 202 622-3860

  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.
12/21/2006


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