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Federal forms, ICRs, and supporting documents

Information Collection Request

ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS PS-52-88 (NPRM)

ICR 199210-1545-024 · OMB 1545-1201 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
170877 ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS PS-52-88 (NPRM) Migrated
ICR Details
1545-1201 199210-1545-024
Historical Active 199010-1545-003
TREAS/IRS
ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS PS-52-88 (NPRM)
No material or nonsubstantive change to a currently approved collection   No
Emergency 10/30/1992
Approved with change 10/30/1992
Retrieve Notice of Action (NOA) 10/30/1992
  Inventory as of this Action Requested Previously Approved
10/31/1993 10/31/1993 10/31/1993
10,000 0 1
15,000 0 1
0 0 0
THE PROPOSED REGULATIONS PROVIDE RULES ON THE ELECTION DESCRIBED IN SECTION 179(B)(4), THE APPORTIONMENT OF THE DOLLAR LIMITATION AMONG COMPONENT MEMBERS OF A CONTROLLED GROUP, AND THE PROPER ORDER FOR DEDUCTING THE CARRYOVER OF DISALLOWED DEDUCTION. THE RECORDKEEPING AND REPORTING IS NECESSARY TO MONITOR COMPLIANCE WITH THE SECTION 179 RULE
None
None
No
1
IC Title Form No. Form Name
ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS PS-52-88 (NPRM)
  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 1 0 9,999 0 0
Annual Time Burden (Hours) 15,000 1 0 14,999 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.
10/30/1992