TD 8611, Conduit Arrangements Regulations - Final (INTL-64-93)

ICR 201602-1545-025

OMB: 1545-1440

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2016-02-24
IC Document Collections
ICR Details
1545-1440 201602-1545-025
Historical Active 201301-1545-032
TREAS/IRS Ready
TD 8611, Conduit Arrangements Regulations - Final (INTL-64-93)
Extension without change of a currently approved collection   No
Regular
Approved without change 06/03/2016
Retrieve Notice of Action (NOA) 03/31/2016
  Inventory as of this Action Requested Previously Approved
06/30/2019 36 Months From Approved 06/30/2016
1,000 0 1,000
10,000 0 10,000
0 0 0

This document contains regulations relating to when the area director may recharacterize a financing arrangement as a conduit arrangement. Such recharacterization will affect the amount of withholding tax due on financing transactions that are part of the financing arrangement. These regulations will affect withholding agents and foreign investors.

US Code: 26 USC 881 Name of Law: Tax on income of foreign corporations not connected with United States business
   US Code: 26 USC 7701(1) Name of Law: Definitions
  
None

Not associated with rulemaking

  80 FR 74217 11/27/2015
81 FR 18694 03/31/2016
No

1
IC Title Form No. Form Name
TD 8611 - Conduit Arrangements Regulations - Final (INTL-64-93)

  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 1,000 1,000 0 0 0 0
Annual Time Burden (Hours) 10,000 10,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Phyllis Marcus 202 622-3840

  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.
03/31/2016


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