REG-251703-96 (TD 8813 - Final) Residence of Trusts and Estates-7701

ICR 201009-1545-056

OMB: 1545-1600

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2010-09-23
Supplementary Document
2010-09-23
Supplementary Document
2010-09-23
Supporting Statement A
2010-09-23
IC Document Collections
ICR Details
1545-1600 201009-1545-056
Historical Active 200706-1545-007
TREAS/IRS
REG-251703-96 (TD 8813 - Final) Residence of Trusts and Estates-7701
Extension without change of a currently approved collection   No
Regular
Approved without change 01/28/2011
Retrieve Notice of Action (NOA) 11/30/2010
  Inventory as of this Action Requested Previously Approved
01/31/2014 36 Months From Approved 01/31/2011
222 0 222
114 0 114
0 0 0

Section 1161 of the Taxpayer Relief Act of 1997, Pub. L. No. 105-34, 111 Stat. 788 (1997), provides that a trust that was in existence on August 20, 1996 (other than a trust treated as owned by the grantor under subpart E of part I of subchapter J of chapter 1 of the Internal Revenue Code of 1986) and that was treated as a United States person on August 19, 1996, may elect to continue to be treated as a United States person notwithstanding § 7701(a)(30)(E) of the Code. The election will require the Internal Revenue Service to collect information. This regulation provides the procedure and requirements for making the election to remain a domestic trust.

US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 7701 Name of Law: Definitions
  
None

Not associated with rulemaking

  75 FR 38184 07/01/2010
75 FR 70772 11/18/2010
No

1
IC Title Form No. Form Name
REG-251703-96 (TD 8813 - Final) Residence of Trusts and Estates-7701

  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 222 222 0 0 0 0
Annual Time Burden (Hours) 114 114 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
James Quinn 202 622-3070

  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.
11/30/2010


© 2024 OMB.report | Privacy Policy