REG-120509-06 (TD 9465 -Final), Determination of Interest Expense Deduction of Foreign Corporations

ICR 201609-1545-016

OMB: 1545-2030

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2010-05-18
Supporting Statement A
2016-09-16
ICR Details
1545-2030 201609-1545-016
Historical Active 201307-1545-035
TREAS/IRS
REG-120509-06 (TD 9465 -Final), Determination of Interest Expense Deduction of Foreign Corporations
Extension without change of a currently approved collection   No
Regular
Approved without change 12/08/2016
Retrieve Notice of Action (NOA) 09/27/2016
  Inventory as of this Action Requested Previously Approved
12/31/2019 36 Months From Approved 12/31/2016
75 0 75
35 0 35
0 0 0

This document contains final regulations under section 882(c) of the Internal Revenue Code concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States. These final regulations conform the interest expense rules to recent U.S. Income Tax Treaty agreements and adopt other changes to improve compliance.

US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 882 Name of Law: Tax on income of foreign corporations connected with United States Business
  
None

Not associated with rulemaking

  81 FR 48501 07/25/2016
81 FR 65716 09/23/2016
No

1
IC Title Form No. Form Name
REG-120509-06 (TD 9465 - Final), Determination of Interest Expense Deduction of 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 75 75 0 0 0 0
Annual Time Burden (Hours) 35 35 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Anthony Marra 202 317-4944

  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.
09/27/2016


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