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Federal forms, ICRs, and supporting documents

Information Collection Request

MINIMUM TAX FOR PRE-1987 TAXABLE YEARS, ADJUSTMENTS TO CREDITS WHEN THE TAX BENEFIT RULE IS APPLICABLE NOTICE 89

ICR 198812-1545-007 · OMB 1545-1093 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
131545 MINIMUM TAX FOR PRE-1987 TAXABLE YEARS, ADJUSTMENTS TO CREDITS WHEN THE TAX BENEFIT RULE IS APPLICABLE NOTICE 89 Migrated
ICR Details
1545-1093 198812-1545-007
Historical Active
TREAS/IRS
MINIMUM TAX FOR PRE-1987 TAXABLE YEARS, ADJUSTMENTS TO CREDITS WHEN THE TAX BENEFIT RULE IS APPLICABLE NOTICE 89
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 02/21/1989
Retrieve Notice of Action (NOA) 12/19/1988
The Paperwork Reduction Act Notice should be revised to include the OMB number assigned to this approval action.
  Inventory as of this Action Requested Previously Approved
01/31/1992 01/31/1992
200 0 0
40 0 0
0 0 0
SECTION 58(H) OF THE 1954 INTERNAL REVENUE CODE PROVIDES THAT THE SECRETARY SHALL PROVIDE FOR ADJUSTING TAX PREFERENCE ITEMS WHERE SUCH ITEMS PROVIDE NO TAX BENEFIT FOR ANY TAXABLE YEAR. THIS NOTICE PROVIDE GUIDANCE FOR SITUATIONS WHERE TAX PREFERENCE ITEMS PROVIDED NO TAX BENEFIT BECAUSE OF AVAILABLE CREDITS AND DESCRIBES HOW TO CLAIM A CRED OR REFUND OF MINIMUM TAX PAID ON SUCH PREFERENCES.
None
None
No
1
IC Title Form No. Form Name
MINIMUM TAX FOR PRE-1987 TAXABLE YEARS, ADJUSTMENTS TO CREDITS WHEN THE TAX BENEFIT RULE IS APPLICABLE NOTICE 89
  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 200 0 0 200 0 0
Annual Time Burden (Hours) 40 0 0 40 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.
12/19/1988