Election to Amortize Start-up Expenditures -- REG-209373-81 (NPRM)

ICR 199712-1545-036

OMB: 1545-1582

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
ICR Details
1545-1582 199712-1545-036
Historical Active
TREAS/IRS
Election to Amortize Start-up Expenditures -- REG-209373-81 (NPRM)
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 02/11/1998
Retrieve Notice of Action (NOA) 12/31/1997
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
02/28/2001 02/28/2001
150,000 0 0
37,500 0 0
0 0 0

The information is needed to comply with section 195 of the Internal Revenue Code, which requires taxpayers to make an election in order to amortize start-up expenditures. The information will be used for compliance and audit purposes. The respondents primarily will be business entities.

None
None


No

1
IC Title Form No. Form Name
Election to Amortize Start-up Expenditures -- REG-209373-81 (NPRM)

  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 150,000 0 0 150,000 0 0
Annual Time Burden (Hours) 37,500 0 0 37,500 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
12/31/1997


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