OMB.report

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-REFERENCE NPRM)

ICR 199207-1545-011 · OMB 1545-1147 · Historical Active

Forms and Documents
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IC IDCollectionTypeStatusForm
131674 LIMITATION ON THE USE OF THE CASH RECEIPTS AND DISBURSEMENTS METHOD OF ACCOUNTING -- IA-52-89 (TEMPORARY REGULATIONS) IA-52-89 (CROSS-REFERENCE NPRM) Migrated
ICR Details
1545-1147 199207-1545-011
Historical Active 198909-1545-022
TREAS/IRS
LIMITATION ON THE USE OF THE CASH RECEIPTS AND DISBURSEMENTS METHOD OF ACCOUNTING -- IA-52-89 (TEMPORARY REGULATIONS) IA-52-89 (CROSS-REFERENCE NPRM)
Extension without change of a currently approved collection   No
Regular
Approved without change 10/08/1992
Retrieve Notice of Action (NOA) 07/01/1992
  Inventory as of this Action Requested Previously Approved
09/30/1995 09/30/1995 09/30/1992
100 0 100
100 0 100
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 100 100 0 0 0 0
Annual Time Burden (Hours) 100 100 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.
07/01/1992