T.D. 9088, Compensatory Stock Options Under Section 482

ICR 201410-1545-020

OMB: 1545-1794

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2014-12-18
IC Document Collections
IC ID
Document
Title
Status
19387
Modified
ICR Details
1545-1794 201410-1545-020
Historical Active 201110-1545-042
TREAS/IRS Ready
T.D. 9088, Compensatory Stock Options Under Section 482
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2015
Retrieve Notice of Action (NOA) 12/30/2014
  Inventory as of this Action Requested Previously Approved
03/31/2018 36 Months From Approved 03/31/2015
750 0 750
2,000 0 2,000
0 0 0

T.D. 9088 contains final regulations that provide guidance regarding the application of the rules of section 482 governing qualified cost sharing arrangements (QCSAs). These regulations provide guidance regarding the treatment of stock-based compensation for purposes of the rules governing qualified cost sharing arrangements and for purposes of the comparability factors to be considered under the comparable profits method.

US Code: 26 USC 482 Name of Law: Allocation of income deductions among taxpayers.
  
None

Not associated with rulemaking

  79 FR 46305 08/07/2014
79 FR 78566 12/30/2014
No

1
IC Title Form No. Form Name
T.D. 9088, Compensatory Stock Options Under Section 482

  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 750 750 0 0 0 0
Annual Time Burden (Hours) 2,000 2,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Douglas Giblen 202 435-5265

  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.
12/30/2014


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