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Federal forms, ICRs, and supporting documents

Information Collection Request

MINIMUM TAX/TAX BENEFIT RULE -- IA-56-87 AND IA-53-87 (FINAL)

ICR 199410-1545-016 · OMB 1545-1093 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
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IC IDCollectionTypeStatusForm
131549 MINIMUM TAX/TAX BENEFIT RULE -- IA-56-87 AND IA-53-87 (FINAL) Migrated
ICR Details
1545-1093 199410-1545-016
Historical Active 199110-1545-018
TREAS/IRS
MINIMUM TAX/TAX BENEFIT RULE -- IA-56-87 AND IA-53-87 (FINAL)
Extension without change of a currently approved collection   No
Regular
Approved without change 01/19/1995
Retrieve Notice of Action (NOA) 10/28/1994
  Inventory as of this Action Requested Previously Approved
12/31/1997 12/31/1997 01/31/1995
200 0 200
40 0 40
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 PROVID 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/TAX BENEFIT RULE -- IA-56-87 AND IA-53-87 (FINAL)
  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 200 200 0 0 0 0
Annual Time Burden (Hours) 40 40 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.
10/28/1994