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View ICR - OIRA Conclusion

OMB Control No: 1545-1658	ICR Reference No: 201110-1545-033
Status: Historical Active	Previous ICR Reference No: 200804-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No: jg-1658-033
Title: T.D. 8940, Purchase Price Allocations in Deemed Actual Asset Acquisitions
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/12/2011
	Date Received in OIRA: 10/31/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2014	36 Months From Approved	12/31/2011
Responses	45	0	45
Time Burden (Hours)	25	0	25
Cost Burden (Dollars)	0	0	0

Authorizing Statute(s): US Code: 26 USC 338 Name of Law: Certain stock purchases treated as asset acquisitions
   US Code: 26 USC 337 Name of Law: Nonrecognition for property distributed to parent in complete liquidation of subsidiary
   US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 1502 Name of Law: Regulations
   US Code: 26 USC 1060 Name of Law: Special allocation rules for certain asset acquisitions

Citations for New Statutory Requirements: None

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