Qualified Subchapter S Trust Conversions to Electing Small Business Trust

ICR 199801-1545-023

OMB: 1545-1591

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
ICR Details
1545-1591 199801-1545-023
Historical Active
TREAS/IRS
Qualified Subchapter S Trust Conversions to Electing Small Business Trust
New collection (Request for a new OMB Control Number)   No
Emergency 02/02/1998
Approved without change 01/30/1998
Retrieve Notice of Action (NOA) 01/30/1998
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
08/31/1998 08/31/1998
2,500 0 0
2,500 0 0
0 0 0

This revenue procedure provides a method for taxpayers to obtain the Secretary's consent to convert a Qualified Subchapter S Trust (QSST) to an Electing Small Business Trust (ESBT), as well as to convert an ESBT to a QSST.

None
None


No

1
IC Title Form No. Form Name
Qualified Subchapter S Trust Conversions to Electing Small Business Trust

  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 2,500 0 0 2,500 0 0
Annual Time Burden (Hours) 2,500 0 0 2,500 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.
01/30/1998


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