Revenue Procedure 2005-24, Waiver of Spousal Election

ICR 201111-1545-038

OMB: 1545-1936

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2011-11-29
IC Document Collections
IC ID
Document
Title
Status
19649
Modified
ICR Details
1545-1936 201111-1545-038
Historical Active 200807-1545-012
TREAS/IRS
Revenue Procedure 2005-24, Waiver of Spousal Election
Extension without change of a currently approved collection   No
Regular
Approved without change 12/27/2011
Retrieve Notice of Action (NOA) 11/29/2011
  Inventory as of this Action Requested Previously Approved
12/31/2014 36 Months From Approved 12/31/2011
100,000 0 100,000
150,000 0 150,000
0 0 0

This revenue procedure provides guidance on the procedures for waiving a spousal election right with respect to charitable remainder annuity trusts under section 664(d)(1) and charitable remainder unitrusts under section 664(d)(2) that are established after the date that is 90 days after the date the Rev. Proc. is published in the IRB.

US Code: 26 USC 664 Name of Law: Charitable remainder trusts
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None

Not associated with rulemaking

  76 FR 40985 07/12/2011
76 FR 73017 11/28/2011
No

1
IC Title Form No. Form Name
Revenue Procedure 2005-24, Waiver of Spousal Election

  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 100,000 100,000 0 0 0 0
Annual Time Burden (Hours) 150,000 150,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Lorraine Gardner 2026223090

  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.
11/29/2011


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