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(NOT-114860-20) S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership)

IC 243396 under ICR 202103-1545-006 · OMB 1545-2291.

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IC Title:

(NOT-114860-20) S Corporation Guidance under Section 958 (Rules for Determining Stock Ownership)

Agency IC Tracking Number:

Is this a Common Form? No

IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 951A 26 CFR 951A-7 26 CFR 951A-1(e) 26 CFR 951(b) 26 CFR 1366(a) (To search for a specific CFR, visit the Code of Federal Regulations.)

Information Collection Instruments:

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Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Federal Enterprise Architecture Business Reference Module

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records

Title:

FR Citation:

Number of Respondents: 3,688

Number of Respondents for Small Entity: 0

Affected Public: Individuals or Households

Percentage of Respondents Reporting Electronically: 0 %

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	Approved	Previously Approved
Annual Number of Responses for this IC	3,688	3,688
Annual IC Time Burden (Hours)	1,844	1,844
Annual IC Cost Burden (Dollars)	0	0

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