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Federal forms, ICRs, and supporting documents

Information Collection Request

LIMITATION ON THE USE OF THE CASH RECEIPTS AND DISBURSEMENTS METHOD OF ACCOUNTING IA-52-89 (TEMPORARY REGULATIONS - IA-52-89 (CROSS-REF. NPRM)

ICR 198909-1545-022 · OMB 1545-1147 · Historical Active

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IC IDCollectionTypeStatusForm
131673 LIMITATION ON THE USE OF THE CASH RECEIPTS AND DISBURSEMENTS METHOD OF ACCOUNTING IA-52-89 (TEMPORARY REGULATIONS - IA-52-89 (CROSS-REF. NPRM) Migrated
ICR Details
1545-1147 198909-1545-022
Historical Active
TREAS/IRS
LIMITATION ON THE USE OF THE CASH RECEIPTS AND DISBURSEMENTS METHOD OF ACCOUNTING IA-52-89 (TEMPORARY REGULATIONS - IA-52-89 (CROSS-REF. NPRM)
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 12/11/1989
Retrieve Notice of Action (NOA) 09/25/1989
  Inventory as of this Action Requested Previously Approved
09/30/1992 09/30/1992
100 0 0
100 0 0
0 0 0
THE INFORMATION WILL BE USED TO MONITOR UNTIMELY CHANGES FROM THE CASH METHOD UNDER SECTION 448, AND TO INSURE THAT TAXPAYERS ARE ADHERING TO THE TERMS AND CONDITIONS IMPOSED BY THE COMMISSIONER IN ORDER TO EFFECTUATE SUCH CHANGE. THE AFFECTED PUBLIC GENERALLY WILL BE LARGE C CORPORATIONS, PARTNERSHIPS WITH A C CORPORATION PARTNER, AND TAX SHELTERS.
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 100 0 0 100 0 0
Annual Time Burden (Hours) 100 0 0 100 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.
09/25/1989