Revenue Procedure 2003-48, Update of Checklist Questionnaire Regarding Requests for Spin-Off Rulings

ICR 201301-1545-008

OMB: 1545-1846

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2013-02-11
Supporting Statement A
2013-01-10
ICR Details
1545-1846 201301-1545-008
Historical Active 200912-1545-007
TREAS/IRS mb
Revenue Procedure 2003-48, Update of Checklist Questionnaire Regarding Requests for Spin-Off Rulings
Extension without change of a currently approved collection   No
Regular
Approved without change 03/29/2013
Retrieve Notice of Action (NOA) 02/25/2013
  Inventory as of this Action Requested Previously Approved
03/31/2016 36 Months From Approved 03/31/2013
180 0 180
36,000 0 36,000
0 0 0

This revenue procedure updates Rev. Proc. 96-30, which sets forth in a checklist questionnaire the information that must be included in a request for ruling under section 355. This revenue procedure updates information that taxpayers must provide in order to receive letter rulings under section 355. This information is required to determine whether a taxpayer would qualify for nonrecognition treatment.

US Code: 26 USC 355 Name of Law: Distribution of stock and securitites of a controlled corporation.
  
None

Not associated with rulemaking

  77 FR 61474 10/09/2012
77 FR 11272 02/15/2013
No

1
IC Title Form No. Form Name
Revenue Procedure 2003-48, Update of Checklist Questionnaire Regarding Requests for Spin-Off Rulings

  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 180 180 0 0 0 0
Annual Time Burden (Hours) 36,000 36,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Richard Heinecke 202 622-7930

  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.
02/25/2013


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