OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock

ICR 201705-1545-023 · OMB 1545-1893 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
2017-05-30 SS 1545-1893r.docx Supporting Statement A Uploaded 2017-05-30 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19576 26 CFR 1.1045-1 - Application to partnerships. Modified
ICR Details
1545-1893 201705-1545-023
Historical Active 201312-1545-001
TREAS/IRS
Rollover of Gain from Qualified Small Business Stock to Another Qualified Small Business Stock
Extension without change of a currently approved collection   No
Regular
Approved without change 11/20/2017
Retrieve Notice of Action (NOA) 06/30/2017
  Inventory as of this Action Requested Previously Approved
11/30/2020 36 Months From Approved 11/30/2017
1,500 0 1,500
1,500 0 1,500
0 0 0
These regulations relating to the application of section 1045 of the Internal Revenue Code (Code) to partnerships and their partners and provide rules regarding the deferral of gain on a partnership's sale of qualified small business stock (QSB stock) and a partner's sale of QSB stock distributed by a partnership. These regulations also provide rules for a taxpayer (other than a C corporation) who sells QSB stock and purchases replacement QSB stock through a partnership.
US Code: 26 USC 1045 Name of Law: Rollover of gain from qualified small business stock to another qualified small business stock
  
None
Not associated with rulemaking
  82 FR 11497 02/23/2017
82 FR 29999 06/30/2017
No
1
IC Title Form No. Form Name
26 CFR 1.1045-1 - Application to partnerships.
  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 1,500 1,500 0 0 0 0
Annual Time Burden (Hours) 1,500 1,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
Jian Grant 202 622-3050 [email protected]
  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.
06/30/2017