REG-106359-02 (NPRM) Compensatory Stock Options Under Section 482

ICR 200808-1545-005

OMB: 1545-1794

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2008-08-12
IC Document Collections
ICR Details
1545-1794 200808-1545-005
Historical Active 200506-1545-043
TREAS/IRS ah-1794-005
REG-106359-02 (NPRM) Compensatory Stock Options Under Section 482
Extension without change of a currently approved collection   No
Regular
Approved without change 10/08/2008
Retrieve Notice of Action (NOA) 08/29/2008
  Inventory as of this Action Requested Previously Approved
10/31/2011 36 Months From Approved 10/31/2008
750 0 750
2,000 0 2,000
0 0 0

The information will be used to determine whether the participants in a qualified cost sharing arrangement are sharing stock-based compensation costs attributable to the intangible development area in proportion to reasonably anticipated benefits as required by the proposed amendment to the cost sharing regulations.

US Code: 26 USC 482 Name of Law: Allocation of income deductions among taxpayers.
  
None

Not associated with rulemaking

  73 FR 33495 06/12/2008
73 FR 50667 08/27/2008
No

1
IC Title Form No. Form Name
REG-106359-02 (Final) Compensatory Stock Options Under Section 482

  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 750 750 0 0 0 0
Annual Time Burden (Hours) 2,000 2,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Douglas Giblen 202 435-5265

  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.
08/29/2008


© 2024 OMB.report | Privacy Policy