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.
The latest form for TD 8853 (Final), Recharacterizing Financing Arrangements Involving Fast-Pay Stock expires 2020-11-30 and can be found here.
Document Name |
---|
Supporting Statement A |
Approved without change |
Extension without change of a currently approved collection | 2017-07-17 | |
Approved without change |
Extension without change of a currently approved collection | 2014-04-23 | |
Approved without change |
Extension without change of a currently approved collection | 2011-02-25 | |
Approved without change |
Extension without change of a currently approved collection | 2008-01-17 | |
Approved without change |
Extension without change of a currently approved collection | 2004-12-27 | |
Approved without change |
Extension without change of a currently approved collection | 2001-12-14 | |
Approved without change |
No material or nonsubstantive change to a currently approved collection | 1999-12-20 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 1998-12-22 |