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Federal forms, ICRs, and supporting documents

Information Collection Request

Waiver of Certain Limitations on Obtaining Automatic Consent to Change an Accounting Period and Elect to be an S Corporation Effective January 1, 1997 -- Notice 97-

ICR 199702-1545-010 · OMB 1545-1532 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
18622 Waiver of Certain Limitations on Obtaining Automatic Consent to Change an Accounting Period and Elect to be an S Corporation Effective January 1, 1997 -- Notice 97- Migrated
ICR Details
1545-1532 199702-1545-010
Historical Active
TREAS/IRS
Waiver of Certain Limitations on Obtaining Automatic Consent to Change an Accounting Period and Elect to be an S Corporation Effective January 1, 1997 -- Notice 97-
New collection (Request for a new OMB Control Number)   No
Emergency 02/20/1997
Approved without change 02/19/1997
Retrieve Notice of Action (NOA) 02/18/1997
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
08/31/1997 08/31/1997
20,000 0 0
500 0 0
0 0 0
Notice 97- announces that the Service waives certain limitations on a corporation's ability to automatically change its annual accounting period under section 1.442-1(c) of the Income Tax Regulations or Revenue Procedure 92-13, 1992-1 C. B. 665, in order to elect to be an S corporation under section 1362(a) of the Internal Revenue Code effective for the taxable year beginning January 1, 1997.
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 20,000 0 0 20,000 0 0
Annual Time Burden (Hours) 500 0 0 500 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.
02/18/1997