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Federal forms, ICRs, and supporting documents

Information Collection Request

PS-268-82 (Final) Definitions Under Subchapter S of the Internal Revenue Code

ICR 200711-1545-029 · OMB 1545-1462 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
PS-268-82.SS.doc Supporting Statement A Uploaded 2007-11-26 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
18389 PS-268-82 (Final) Definitions Under Subchapter S of the Internal Revenue Code Modified
ICR Details
1545-1462 200711-1545-029
Historical Active 200412-1545-021
TREAS/IRS ah-1462-029
PS-268-82 (Final) Definitions Under Subchapter S of the Internal Revenue Code
Extension without change of a currently approved collection   No
Regular
Approved without change 03/12/2008
Retrieve Notice of Action (NOA) 01/17/2008
  Inventory as of this Action Requested Previously Approved
03/31/2011 36 Months From Approved 03/31/2008
4,000 0 4,000
1,000 0 1,000
0 0 0
The regulations provide definitions and special rules under Code section 1377 which affect S corporations and their shareholders.
US Code: 26 USC 1377 Name of Law: Definitions and special rule
  
None
Not associated with rulemaking
  72 FR 54104 09/21/2007
73 FR 2981 01/16/2008
No
1
IC Title Form No. Form Name
PS-268-82 (Final) Definitions Under Subchapter S of the Internal Revenue Code
  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 4,000 4,000 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Matthew Lay 202 622-3050
  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.
01/17/2008