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
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.