REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections

ICR 200709-1545-018

OMB: 1545-1965

Federal Form Document

Forms and Documents
Document
Name
Status
Justification for No Material/Nonsubstantive Change
2007-09-28
IC Document Collections
ICR Details
1545-1965 200709-1545-018
Historical Active 200602-1545-005
TREAS/IRS ah-1965-018
REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 11/02/2007
Retrieve Notice of Action (NOA) 10/03/2007
  Inventory as of this Action Requested Previously Approved
05/31/2009 05/31/2009 05/31/2009
250 0 250
250 0 250
0 0 0

The IRS needs the information to substantiate the taxpayer's computation of the taxpayer's share of the PFIC's post-1986 earning and profits.

US Code: 26 USC 1297 Name of Law: Passive foreign investment company.
  
None

Not associated with rulemaking

No

1
IC Title Form No. Form Name
REG-133446-03 (Final) Guidance on Passive Foreign Company (PFIC) Purging Elections

  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 250 250 0 0 0 0
Annual Time Burden (Hours) 250 250 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Paul Carlino 202 622-3840

  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.
10/03/2007


© 2024 OMB.report | Privacy Policy