INTL-952-86 (TD 8410-Final) Allocation and Apportionment of Interest Expense and Certain Other Expenses

ICR 201008-1545-054

OMB: 1545-1072

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2010-08-31
Supplementary Document
2010-08-31
Supporting Statement A
2010-08-31
ICR Details
1545-1072 201008-1545-054
Historical Active 200705-1545-035
TREAS/IRS
INTL-952-86 (TD 8410-Final) Allocation and Apportionment of Interest Expense and Certain Other Expenses
Extension without change of a currently approved collection   No
Regular
Approved without change 11/26/2010
Retrieve Notice of Action (NOA) 09/28/2010
  Inventory as of this Action Requested Previously Approved
11/30/2013 36 Months From Approved 11/30/2010
15,000 0 15,000
3,750 0 3,750
0 0 0

The regulations provide rules concerning the allocation and apportionment of expenses to foreign source income for purposes of the foreign tax credit and other provisions.

US Code: 26 USC 864(e) Name of Law: Rules for allocating interest, etc.
   US Code: 26 USC 6103 Name of Law: Confidentiality and Disclosure of Returns and Return Information
   US Code: 26 USC 861 Name of Law: Income from sources within the United States
   US Code: 26 USC 7701 Name of Law: Miscellaneous Provisions
  
None

Not associated with rulemaking

  75 FR 33384 06/11/2010
75 FR 59795 09/28/2010
No

1
IC Title Form No. Form Name
INTL-952-86 (TD 8410 - Final) - Allocation and Apportionment of Interest Expense and Certain Other Expenses

  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 15,000 15,000 0 0 0 0
Annual Time Burden (Hours) 3,750 3,750 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
David Bergkuist 202 622-3850

  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.
09/28/2010


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