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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-209837-96 (TD 8719 (Final)) Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.

ICR 201110-1545-027 · OMB 1545-1488 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Reg[1].209837-96.Sup.doc Supporting Statement A Uploaded 2011-10-11 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18467 REG-209837-96 (Final) Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections. Unchanged
ICR Details
1545-1488 201110-1545-027
Historical Active 200806-1545-032
TREAS/IRS ah-1488-027
REG-209837-96 (TD 8719 (Final)) Requirements Respecting the Adoption or Change of Accounting Method, Extensions of Time to Make Elections.
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2011
Retrieve Notice of Action (NOA) 11/28/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
500 0 500
5,000 0 5,000
0 0 0
The regulations provide the standards the Commissioner will use to determine whether to grant an extension of time to make certain elections.
US Code: 26 USC 446 Name of Law: General rule for methods of accounting
  
None
Not associated with rulemaking
  76 FR 36623 06/22/2011
76 FR 72034 11/21/2011
No
  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 500 500 0 0 0 0
Annual Time Burden (Hours) 5,000 5,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Cheryl Oseekey 202 622-4970
  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.
11/28/2011