OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

PS-4-89 T.D. 8580 (Final) Disposition of an Interest in a Nuclear Power Plant

ICR 201101-1545-018 · OMB 1545-1378 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Sup Stmnt PS-4-89 (T.D. 8580).doc Supporting Statement A Uploaded 2011-01-25 Available
Final_PS-4-89.pdf Supplementary Document Uploaded 2007-10-04 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18212 PS-4-89 (T.D. 8580) (Final) Disposition of an Interest in a Nuclear Power Plant Modified
ICR Details
1545-1378 201101-1545-018
Historical Active 200710-1545-012
TREAS/IRS jg-1378-018
PS-4-89 T.D. 8580 (Final) Disposition of an Interest in a Nuclear Power Plant
Extension without change of a currently approved collection   No
Regular
Approved without change 04/07/2011
Retrieve Notice of Action (NOA) 02/25/2011
  Inventory as of this Action Requested Previously Approved
04/30/2014 36 Months From Approved 04/30/2011
70 0 70
575 0 575
0 0 0
This regulation relates to certain Federal income tax consequences of a disposition of an interest in a nuclear power plant by a taxpayer that has maintained a nuclear decommissioning fund with respect to that plant. The regulation affects taxpayers that transfer or acquire interests in nuclear power plants by providing guidance on the tax consequences of these transfers. In addition, the regulation extends the benefits of Internal Revenue Code section 468A to electing taxpayers with an interest in a nuclear power plant under the jurisdiction of the Rural Electrification Administration.
US Code: 26 USC 468 Name of Law: Special rules for mining and solid waste reclamation and closing costs
  
None
Not associated with rulemaking
  75 FR 51880 08/23/2010
76 FR 10664 02/25/2011
No
1
IC Title Form No. Form Name
PS-4-89 (T.D. 8580) (Final) Disposition of an Interest in a Nuclear Power Plant
  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 70 70 0 0 0 0
Annual Time Burden (Hours) 575 575 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Peter Friedman 202 622-3110
  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.
02/25/2011