The American Jobs Creation Act of 2004
(AJCA) expanded the meaning of the term "determination" to include
self-determinations made by a regulated investment company (RIC) or
a real estate investment trust (REIT). IRC section 860(g) provides
that no deficiency dividend deduction shall be allowed under IRC
section 860(a) unless a claim is filed within 120 days after the
date of the determination. Form 8927 is used by the RIC or REIT to
establish the date of determination under IRC section
860(e)(4).
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.