REG-106177-98 (Final) Adequate Disclosure of Gifts

ICR 200112-1545-012

OMB: 1545-1637

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC ID
Document
Title
Status
18983
Migrated
ICR Details
1545-1637 200112-1545-012
Historical Active 199912-1545-026
TREAS/IRS
REG-106177-98 (Final) Adequate Disclosure of Gifts
Extension without change of a currently approved collection   No
Regular
Approved without change 02/08/2002
Retrieve Notice of Action (NOA) 12/14/2001
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
02/28/2005 02/28/2005 02/28/2002
1 0 1
1 0 1
0 0 0

The information requested in regulation section 301.650(c)-1(f) (2) that must be provided on a gift tax return is necessary to give the IRS a complete and accurate description of the transfer in order to begin the running of the statute of limitations on the gift. Prior to the expiration of the statute of limitations, a gift tax may be assessed and the value may be adjusted in order to determine the value of prior taxable gifts for estate and gift tax purposes.

None
None


No

1
IC Title Form No. Form Name
REG-106177-98 (Final) Adequate Disclosure of Gifts

  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 1 1 0 0 0 0
Annual Time Burden (Hours) 1 1 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.
12/14/2001


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