(TD 9334 - Final) - Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions

ICR 201308-1545-068

OMB: 1545-2079

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-09-30
IC Document Collections
ICR Details
1545-2079 201308-1545-068
Historical Active 201004-1545-005
TREAS/IRS mb
(TD 9334 - Final) - Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2013
Retrieve Notice of Action (NOA) 09/30/2013
  Inventory as of this Action Requested Previously Approved
12/31/2016 36 Months From Approved 12/31/2013
6,500 0 6,500
98,500 0 98,500
0 0 0

This document contains final regulations that provide guidance under section 4965 of the Internal Revenue Code (Code), relating to excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties, and sections 6033(a)(2) and 6011(g) of the Code, relating to certain disclosure obligations with respect to such transactions.

US Code: 26 USC 6011 Name of Law: Income, estate, and gift taxes
   US Code: 26 USC 6033(a)(2) Name of Law: Returns by exempt organizations
   US Code: 26 USC 4965 Name of Law: Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
   US Code: 26 USC 6011(g) Name of Law: Income, estate, and gift taxes
  
None

Not associated with rulemaking

  78 FR 19578 04/01/2013
78 FR 59758 09/27/2013
No

1
IC Title Form No. Form Name
(TD 9334 - Final) - Disclosure Requirements With Respect to Prohibited Tax Shelter Transaction

  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 6,500 6,500 0 0 0 0
Annual Time Burden (Hours) 98,500 98,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Galina Kolomietz 202 622-6070

  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.
09/30/2013


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