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Federal forms, ICRs, and supporting documents

Information Collection Request

LR-168-86 NPRM LR-129-86 TEMP. CAPITALIZATION AND INCLUSION IN INVENTORY COST OF CERTAIN EXPENSES

ICR 198703-1545-005 · OMB 1545-0987 · Historical Active

Forms and Documents
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IC IDCollectionTypeStatusForm
131226 LR-168-86 NPRM LR-129-86 TEMP. CAPITALIZATION AND INCLUSION IN INVENTORY COST OF CERTAIN EXPENSES Migrated
ICR Details
1545-0987 198703-1545-005
Historical Active
TREAS/IRS
LR-168-86 NPRM LR-129-86 TEMP. CAPITALIZATION AND INCLUSION IN INVENTORY COST OF CERTAIN EXPENSES
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 03/20/1987
Retrieve Notice of Action (NOA) 03/09/1987
  Inventory as of this Action Requested Previously Approved
03/31/1990 03/31/1990
10,000 0 0
100,000 0 0
0 0 0
THESE RECORDKEEPING REQUIREMENTS ARE NECESSARY TO DETERMINE WHETHER TH TAXPAYER PROPERLY ALLOCATES COSTS TO PROPERTY PRODUCED OR ACQUIRED AND HELD FOR RESALE IN ACCORDANCE WITH THE PROPOSED REGULATIONS. THE RECORDKEEPING REQUIREMENT IS EFFECTIVE FOR TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1986. THE INFORMATION WILL BE USED TO VERIFY THE TAXPAYER'S ALLOCATION OF COSTS.
None
None
No
1
IC Title Form No. Form Name
LR-168-86 NPRM LR-129-86 TEMP. CAPITALIZATION AND INCLUSION IN INVENTORY COST OF CERTAIN EXPENSES
  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 10,000 0 0 10,000 0 0
Annual Time Burden (Hours) 100,000 0 0 100,000 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
03/09/1987