TD 9273 - Stock Transfer Rules: Carryover of Earnings and Taxes (REG-116050-99)

ICR 201607-1545-014

OMB: 1545-1711

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2016-07-25
IC Document Collections
ICR Details
1545-1711 201607-1545-014
Historical Active 201302-1545-002
TREAS/IRS
TD 9273 - Stock Transfer Rules: Carryover of Earnings and Taxes (REG-116050-99)
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2016
Retrieve Notice of Action (NOA) 07/29/2016
  Inventory as of this Action Requested Previously Approved
12/31/2019 36 Months From Approved 12/31/2016
600 0 600
1,800 0 1,800
0 0 0

This document contains final regulations addressing the carry over of certain attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code.

US Code: 26 USC 367(b) Name of Law: Other Transfers
   US Code: 26 USC 381 Name of Law: Carryovers in Certain Corporate Acquisitions
  
None

Not associated with rulemaking

  81 FR 27195 05/05/2016
81 FR 49716 07/28/2016
No

1
IC Title Form No. Form Name
TD 9273 - Stock Transfer Rules: Carryover of Earnings and Taxes (REG-116050-99)

  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 600 600 0 0 0 0
Annual Time Burden (Hours) 1,800 1,800 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Jeff Parry 202 317-4916

  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.
07/29/2016


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