REG-105346-03 (NPRM)-Partnership Equity For Services

ICR 200806-1545-005

OMB: 1545-1947

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2008-06-04
IC Document Collections
IC ID
Document
Title
Status
19667
Modified
ICR Details
1545-1947 200806-1545-005
Historical Active 200505-1545-011
TREAS/IRS ah-1947-005
REG-105346-03 (NPRM)-Partnership Equity For Services
Extension without change of a currently approved collection   No
Regular
Approved without change 09/04/2008
Retrieve Notice of Action (NOA) 07/30/2008
  Inventory as of this Action Requested Previously Approved
09/30/2011 36 Months From Approved 09/30/2008
150,000 0 150,000
112,500 0 112,500
0 0 0

The regulations provide that the transfer of a partnership interest in connection with the performance of services is subject to section 83 of the Code and provide rules for coordinating section 83 with partnership taxation principles.

US Code: 26 USC 83 Name of Law: Property transferred in connection with performance of services.
  
None

Not associated with rulemaking

  73 FR 15841 03/25/2008
73 FR 43976 07/30/2008
No

1
IC Title Form No. Form Name
REG-105346-03 (NPRM)-Partnership Equity For Services

  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 150,000 150,000 0 0 0 0
Annual Time Burden (Hours) 112,500 112,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Demetri Yatrakis 202 622-3060

  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.
07/30/2008


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