TAXATION OF FRINGE BENEFITS AND EXCLUSIONS FROM GROSS INCOME FOR CERTAIN FRINGE BENEFITS -- EE-63-88, SUBSTANTIATION REQUIREMENTS WITH RESPECT TO LISTED PROPERTY AND....

ICR 199407-1545-007

OMB: 1545-0771

Federal Form Document

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ICR Details
1545-0771 199407-1545-007
Historical Active 199107-1545-003
TREAS/IRS
TAXATION OF FRINGE BENEFITS AND EXCLUSIONS FROM GROSS INCOME FOR CERTAIN FRINGE BENEFITS -- EE-63-88, SUBSTANTIATION REQUIREMENTS WITH RESPECT TO LISTED PROPERTY AND....
Revision of a currently approved collection   No
Regular
Approved without change 09/29/1994
Retrieve Notice of Action (NOA) 07/18/1994
  Inventory as of this Action Requested Previously Approved
09/30/1997 09/30/1997 09/30/1994
7,282,150 0 7,282,150
50,377,688 0 50,377,688
0 0 0

SECTION 274(D) AND REGULATION SECTION 1.274-5 REQUIRE ALL TAXPAYERS TO SUBSTANTIATE THEIR DEDUCTIONS FOR BUSINESS TRAVEL, ENTERTAINMENT, OR GIFT EXPENSES BY KEEPING ADEQUATE RECORDS AS TO AMOUNT, TIME, PLACE, BUSINESS PURPOSE, AND BUSINESS RELATIONSHIP. THIS IS NECESSARY TO VERIFY THAT DEDUCTIONS ARE NOT PERMITTED FOR PERSONAL EXPENSES. THE REGULATIONS ALSO PROVIDE RULES ON CERTAIN EXCLUSIONS FROM GROSS INCOME

None
None


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 7,282,150 7,282,150 0 0 0 0
Annual Time Burden (Hours) 50,377,688 50,377,688 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  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.
07/18/1994


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