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Internal Revenue Service (IRS)
OMB Number: 1545-1458.Start Printed Page 8612
Regulation Project Number: REG-209835-86 Final (formerly INTL-933-86 Final).
Type of Review: Extension.
Title: Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes.
Description: These regulations provide rules for computing foreign taxes deemed paid under section 902. The regulations affect foreign corporations and their U.S. corporate shareholders.
Respondents: Business or other for-profit.
Estimated Number of Respondents: 1.
Estimated Burden Hours Per Respondent: 1 hour.
Frequency of Response: Annually.
Estimated Total Reporting Burden: 1 hour.
Clearance Officer: Garrick Shear, Internal Revenue Service, Room 5244, 1111 Constitution Avenue, NW., Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of Management and Budget, Room 10202, New Executive Office Building, Washington, DC 20503.Start Signature
Lois K. Holland,
Departmental Reports, Management Officer.
[FR Doc. 01-2717 Filed 1-31-01; 8:45 am]
BILLING CODE 4830-01-U