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Federal forms, ICRs, and supporting documents

Information Collection Request

Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100-8)

ICR 202401-1545-004 · OMB 1545-1112 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
SUP STAT (1545-1112)-clean.docx Supporting Statement A Uploaded 2024-01-26 Repair queued
26 CFR 301.9100-8 (1).pdf Supplementary Document Uploaded 2024-01-19 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
17828 26 CFR 301.9100-8 - Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 Modified
ICR Details
1545-1112 202401-1545-004
Active 202008-1545-007
TREAS/IRS
Time and Manner of Making Certain Elections Under the Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100-8)
Extension without change of a currently approved collection   No
Regular
Approved without change 04/04/2024
Retrieve Notice of Action (NOA) 01/31/2024
  Inventory as of this Action Requested Previously Approved
04/30/2027 36 Months From Approved 04/30/2024
21,740 0 21,740
6,010 0 6,010
0 0 0
Section 301.9100-8 establishes various elections with respect to which immediate interim guidance on the time and manner of making the elections is necessary. These regulations enable taxpayers to take advantage of the benefits of various Code provisions.
US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 474 Name of Law: Simplified dollar-value LIFO method for certain small business
  
None
Not associated with rulemaking
  88 FR 73419 10/25/2023
89 FR 6180 01/31/2024
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 21,740 21,740 0 0 0 0
Annual Time Burden (Hours) 6,010 6,010 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    Yes
    No
No
No
No
No
Emily Lesniak 202 317-3400 [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.
01/31/2024