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Revenue Procedure 97-48, Automatic Relief for Late S Corporation Elections

IC 18738 under ICR 201003-1545-031 · OMB 1545-1562.

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Revenue Procedure 97-48, Automatic Relief for Late S Corporation Elections ah-1562-031
 
No Modified
 
Required to Obtain or Retain Benefits
 
26 CFR 601.105

Document Type Form No. Form Name Instrument File URL Available Electronically? Can Be Submitted Electronically? Electronic Capability

General Government Taxation Management

 

100 0
   
Private Sector Businesses or other for-profits
 
   0 %

  Approved Program Change Due to New Statute Program Change Due to Agency Discretion Change Due to Adjustment in Agency Estimate Change Due to Potential Violation of the PRA Previously Approved
Annual Number of Responses for this IC 100 0 0 0 0 100
Annual IC Time Burden (Hours) 100 0 0 0 0 100
Annual IC Cost Burden (Dollars) 0 0 0 0 0 0

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