PS-262-82 (Final) Definition of an S Corporation

ICR 200503-1545-021

OMB: 1545-0731

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
17342
Migrated
ICR Details
1545-0731 200503-1545-021
Historical Active 200203-1545-013
TREAS/IRS
PS-262-82 (Final) Definition of an S Corporation
Extension without change of a currently approved collection   No
Regular
Approved without change 05/31/2005
Retrieve Notice of Action (NOA) 03/24/2005
  Inventory as of this Action Requested Previously Approved
05/31/2008 05/31/2008 05/31/2005
2,010 0 2,010
1,005 0 1,005
0 0 0

The regulations provide the procedures and the statements to be filed by certain individuals for making the election under section 1361(d)(2), the refusal to consent to that election, or the revocation of that election. The statements required to be filed would be used to verify that taxpayers are complying with requirements imposed by Congress under subchapter S.

None
None


No

1
IC Title Form No. Form Name
PS-262-82 (Final) Definition of an S Corporation

  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 2,010 2,010 0 0 0 0
Annual Time Burden (Hours) 1,005 1,005 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.
03/24/2005


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