Revenue Procedure 97-27, Changes in Methods of Accounting

ICR 201208-1545-038

OMB: 1545-1541

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2009-06-03
Supplementary Document
2009-06-03
Supplementary Document
2009-06-03
Supplementary Document
2009-06-03
Supporting Statement A
2012-09-18
IC Document Collections
IC ID
Document
Title
Status
43882
Modified
ICR Details
1545-1541 201208-1545-038
Historical Active 200906-1545-004
TREAS/IRS jg-1541-038
Revenue Procedure 97-27, Changes in Methods of Accounting
Revision of a currently approved collection   No
Regular
Approved without change 11/01/2012
Retrieve Notice of Action (NOA) 09/18/2012
  Inventory as of this Action Requested Previously Approved
11/30/2015 36 Months From Approved 10/31/2012
3,176 0 3,276
9,083 0 9,083
0 0 0

The information requested in sections 6, 8, and 13 of Revenue Procedure 97-27 is required in order for the Commissioner to determine whether the taxpayer is properly requesting to change its method of accounting and the terms and condition of that change.

US Code: 26 USC 446(e) Name of Law: Requirement respecting change of accounting method
  
None

Not associated with rulemaking

  77 FR 43660 07/25/2012
77 FR 57189 09/17/2012
No

1
IC Title Form No. Form Name
Revenue Procedure 97-27, Changes in Methods of Accounting

  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 3,176 3,276 0 0 -100 0
Annual Time Burden (Hours) 9,083 9,083 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Grant Anderson 202 622-4930 [email protected]

  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.
09/18/2012


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