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Federal forms, ICRs, and supporting documents

Information Collection Request

Capital Gains, Partnership and Subchapter S, and Trust Provisions REG-106527-98 (FINAL)

ICR 200009-1545-033 · OMB 1545-1654 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
41015 Capital Gains, Partnership and Subchapter S, and Trust Provisions REG-106527-98 (FINAL) Migrated
ICR Details
1545-1654 200009-1545-033
Historical Active 199906-1545-028
TREAS/IRS
Capital Gains, Partnership and Subchapter S, and Trust Provisions REG-106527-98 (FINAL)
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 09/18/2000
Retrieve Notice of Action (NOA) 09/18/2000
  Inventory as of this Action Requested Previously Approved
08/31/2002 08/31/2002 08/31/2002
1 0 1
1 0 1
0 0 0
Section 1(h) requires that transferors recognize collectibles gain when an interest in an S corporation, trust, or a partnership holding property with collectibles gain is sold or exchanged and that partners take section 1250 capital gain in the partnership property into account when an interest in the partnership is sold or exchanged. These regulations provide guidance.
None
None
No
1
IC Title Form No. Form Name
Capital Gains, Partnership and Subchapter S, and Trust Provisions REG-106527-98 (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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 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.
09/18/2000