INTL-9-95 (TD 8702 - Final) Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations

ICR 201402-1545-020

OMB: 1545-1478

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2014-03-20
ICR Details
1545-1478 201402-1545-020
Historical Active 201012-1545-031
TREAS/IRS EHC-1545-1478
INTL-9-95 (TD 8702 - Final) Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations
Extension without change of a currently approved collection   No
Regular
Approved without change 07/07/2014
Retrieve Notice of Action (NOA) 04/24/2014
  Inventory as of this Action Requested Previously Approved
07/31/2017 36 Months From Approved 07/31/2014
100 0 100
1,000 0 1,000
0 0 0

Transfers of stock or securities by U.S. persons in tax-free transactions are treated as taxable transactions when the acquirer is a foreign corporation, unless an exception applies (section 367(a)). Under the regulations, no U.S. person will qualify for an exception unless the U.S. target company complies with certain reporting requirements.

US Code: 26 USC 367(a) Name of Law: Transfers of Property From the United States
  
None

Not associated with rulemaking

  78 FR 69528 11/19/2013
79 FR 22760 04/23/2014
No

1
IC Title Form No. Form Name
INTL-9-95 (TD 8702 - Final) Certain Transfers of Domestic Stock or Securities by U.S. Persons to Foreign Corporations

  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 100 100 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Charles Besecky 202 622-3860

  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.
04/24/2014


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