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Federal forms, ICRs, and supporting documents

Information Collection Request

Election to Amortize Start-up Expenditures -- REG-209373-81 Final

ICR 199812-1545-048 · OMB 1545-1582 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
40922 Election to Amortize Start-up Expenditures -- REG-209373-81 Final Migrated
ICR Details
1545-1582 199812-1545-048
Historical Active 199712-1545-036
TREAS/IRS
Election to Amortize Start-up Expenditures -- REG-209373-81 Final
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 12/23/1998
Retrieve Notice of Action (NOA) 12/23/1998
  Inventory as of this Action Requested Previously Approved
02/28/2001 02/28/2001 02/28/2001
150,000 0 150,000
37,500 0 37,500
0 0 0
The information is needed to comply with section 195 of the Internal Revenue Code, which requires taxpayers to make an election in order to amortize start-up expenditures. The information will be used for compliance and audit purposes. The respondents primarily will be business entities.
None
None
No
1
IC Title Form No. Form Name
Election to Amortize Start-up Expenditures -- REG-209373-81 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 150,000 150,000 0 0 0 0
Annual Time Burden (Hours) 37,500 37,500 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.
12/23/1998