TD 9568: Section 482 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.

ICR 201203-1545-013

OMB: 1545-1364

Federal Form Document

Forms and Documents
Document
Name
Status
Justification for No Material/Nonsubstantive Change
2013-03-28
ICR Details
1545-1364 201203-1545-013
Historical Active 201111-1545-013
TREAS/IRS jg-1364-013
TD 9568: Section 482 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved with change 03/28/2013
Retrieve Notice of Action (NOA) 10/04/2012
  Inventory as of this Action Requested Previously Approved
12/31/2014 12/31/2014 12/31/2014
500 0 500
9,350 0 9,350
0 0 0

This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in administering the current cost sharing regulations. The final regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the final regulations.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 482 Name of Law: Allocation of income and deductions among taxpayers
  
None

Not associated with rulemaking

  76 FR 36623 06/22/2011
76 FR 72753 11/25/2011
No

1
IC Title Form No. Form Name
TD 9568: Section 482 Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement.

  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 500 500 0 0 0 0
Annual Time Burden (Hours) 9,350 9,350 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Mumal Hemrajani 202 435-5159

  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.
10/04/2012


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