UNIFIED CREDIT, UNIFIED RATE SCHEDULE, TRANSFERS WITHIN THREE YEARS OF DEATH, SITUS OF FOREIGN UNINCORPORATED BUSINESSES FOR ESTATE TAXATION & CHARITABLE CONTRIBUTIONS...
ICR 198501-1545-014
OMB: 1545-0015
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0015 can be found here:
UNIFIED CREDIT, UNIFIED RATE
SCHEDULE, TRANSFERS WITHIN THREE YEARS OF DEATH, SITUS OF FOREIGN
UNINCORPORATED BUSINESSES FOR ESTATE TAXATION & CHARITABLE
CONTRIBUTIONS...
THE PROPOSED REGULATIONS PROVIDE RULES
FOR EXECUTORS FOR DECENDENT TAXPAYERS, RELATING TO INCLUSION OF
TRANSFERS MADE WITHIN THREE YEARS OF DEATH OF THE DECENDENT FOR
PURPOSES OF ESTATE TAXATION, INCLUDING ELECTIONS WHICH ARE TO BE
MADE WITH RESPECT TO GIFTS MADE IN CERTAIN YEARS.
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.