PS-54-94 (Final) Environmental Settlement Funds - Classification

ICR 200802-1545-010

OMB: 1545-1465

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2008-02-22
IC Document Collections
ICR Details
1545-1465 200802-1545-010
Historical Active 200503-1545-008
TREAS/IRS
PS-54-94 (Final) Environmental Settlement Funds - Classification
Extension without change of a currently approved collection   No
Regular
Approved without change 06/05/2008
Retrieve Notice of Action (NOA) 04/25/2008
  Inventory as of this Action Requested Previously Approved
06/30/2011 36 Months From Approved 06/30/2008
500 0 500
2,000 0 2,000
0 0 0

Section 7701 and the regulations thereunder classify entities for federal tax purposes as partnerships, associations, and trusts. Section 671 requires a grantor treated as an owner of a portion of a trust to include items in income. This regulation provides reporting rules.

US Code: 26 USC 671 Name of Law: Trusts income, deductions, and credits attributable to grantors and others as substantial owners
   US Code: 26 USC 7701 Name of Law: Defintitons
  
None

Not associated with rulemaking

  72 FR 71739 12/18/2007
73 FR 22461 04/25/2008
No

1
IC Title Form No. Form Name
PS-54-94 (Final) Environmental Settlement Funds - Classification

  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 500 500 0 0 0 0
Annual Time Burden (Hours) 2,000 2,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
James Quinn 202 622-3070

  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.
04/25/2008


© 2024 OMB.report | Privacy Policy