INTL-3-95 (Final) Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction

ICR 201011-1545-044

OMB: 1545-1476

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2011-03-21
ICR Details
1545-1476 201011-1545-044
Historical Active 200711-1545-018
TREAS/IRS EC-1545-1476-018
INTL-3-95 (Final) Source of Income From Sales of Inventory and Natural Resources Produced in One Jurisdiction and Sold in Another Jurisdiction
Revision of a currently approved collection   No
Regular
Approved without change 05/27/2011
Retrieve Notice of Action (NOA) 03/29/2011
  Inventory as of this Action Requested Previously Approved
05/31/2014 36 Months From Approved 05/31/2011
450 0 425
1,250 0 1,125
0 0 0

The information requested is necessary for the Service to audit taxpayers' returns to ensure taxpayers have properly determined the source of income from sales of inventory produced in one country and sold in another.

US Code: 26 USC 863 Name of Law: Special rules for determining source
  
None

Not associated with rulemaking

  75 FR 47896 08/09/2010
76 FR 14458 03/16/2011
No

  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 450 425 0 0 25 0
Annual Time Burden (Hours) 1,250 1,125 0 0 125 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
An increase in burden is due to an error in reporting burden requirements under this regulation. The increase is attributed to an adjustment in estimate.

$0
No
No
No
No
No
Uncollected
Anne Shelburne 202 874-1490

  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.
03/29/2011


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