OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

SPECIAL ELECTION BY COMMODITIES DEALERS AND OPTIONS DEALERS TO BE AN S CORPORATION UNDER SECTION 102 (D) (3) OF THE TAX REFORM ACT OF 1984 - LR 188-84

ICR 198409-1545-010 · OMB 1545-0872 · Historical Active

Forms and Documents
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No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
130867 SPECIAL ELECTION BY COMMODITIES DEALERS AND OPTIONS DEALERS TO BE AN S CORPORATION UNDER SECTION 102 (D) (3) OF THE TAX REFORM ACT OF 1984 - LR 188-84 Migrated
ICR Details
1545-0872 198409-1545-010
Historical Active 198408-1545-009
TREAS/IRS
SPECIAL ELECTION BY COMMODITIES DEALERS AND OPTIONS DEALERS TO BE AN S CORPORATION UNDER SECTION 102 (D) (3) OF THE TAX REFORM ACT OF 1984 - LR 188-84
Revision of a currently approved collection   No
Regular
Approved without change 09/27/1984
Retrieve Notice of Action (NOA) 09/27/1984
  Inventory as of this Action Requested Previously Approved
08/31/1987 08/31/1987 08/31/1987
4,250 0 4,250
1,193 0 1,193
0 0 0
COMMODITIES DEALERS AND OPTIONS DEALERS ARE PROVIDED A SPECIAL ELECTION UNDER THE TAX REFORM ACT OF 1984 THAT ALLOWS SUCH DEALERS TO ELECT SUBCHAPTER S STATUS FOR A TAXABLE YEAR BEGINNING IN 1984. THIS REGULATION PROVIDES THAT TIME AND MANNER FOR MAKING THAT ELECTION AND IS AN EXPANSION OF THE REQUIREMENT CONTAINED IN 26 CFR 5H.4 (M).
None
None
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 4,250 4,250 0 0 0 0
Annual Time Burden (Hours) 1,193 1,193 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  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.
09/27/1984