PGP-123721-09 Guidance on Making Late Elections to Adjust Basis in Partnership Property

Revenue Procedure 2010 - 1(Letter rulings, information letters, and determination letters) - 26 CFR 601-.201

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-1522 can be found here:

Documents and Forms

Document Name Document Type
754-9100 RevProc.doc Rulings and Determinations Letters: (Also: 26 USC 754; 26 CFR 1.754-1(b)(1); 26 CFR 301.9100-2(c)) IC Document

Information Collection (IC) Details

IC Title:	PGP-123721-09 Guidance on Making Late Elections to Adjust Basis in Partnership Property	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.754-1(b)(1)

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 25	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	25	25
Annual IC Time Burden (Hours)	400	400
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
Rulings and Determinations Letters: (Also: 26 USC 754; 26 CFR 1.754-1(b)(1); 26 CFR 301.9100-2(c))	754-9100 RevProc.doc	09/13/2012

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.