TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock

ICR 201705-1545-037

OMB: 1545-1642

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2017-06-15
IC Document Collections
ICR Details
1545-1642 201705-1545-037
Historical Active 201402-1545-031
TREAS/IRS
TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock
Extension without change of a currently approved collection   No
Regular
Approved without change 11/20/2017
Retrieve Notice of Action (NOA) 07/17/2017
  Inventory as of this Action Requested Previously Approved
11/30/2020 36 Months From Approved 11/30/2017
50 0 50
50 0 50
0 0 0

Section 1.7701(I)-3 recharacterizes fast-pay arrangements. Certain participants in such arrangements must file a statement that includes the name of the corporation that issued the fast-pay stock, and (to the extent the filing taxpayer knows or has reason to know) the terms of the fast-pay stock, the date on which it was issued, and the names and taxpayer identification numbers of any shareholders of any class of stock that is not traded on an established securities market.

US Code: 26 USC 7701(i) Name of Law: Taxable mortgage pools
  
None

Not associated with rulemaking

  82 FR 18970 04/24/2017
82 FR 32602 07/14/2017
No

1
IC Title Form No. Form Name
TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock

  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 50 50 0 0 0 0
Annual Time Burden (Hours) 50 50 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
Uncollected
Billy Coppersmith 2026223930

  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.
07/17/2017


© 2024 OMB.report | Privacy Policy