PS-268-82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code

ICR 201705-1545-013

OMB: 1545-1462

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2017-07-05
IC Document Collections
ICR Details
1545-1462 201705-1545-013
Historical Active 201309-1545-086
TREAS/IRS
PS-268-82 (TD 8696) Definitions Under Subchapter S of the Internal Revenue Code
Extension without change of a currently approved collection   No
Regular
Approved without change 11/25/2017
Retrieve Notice of Action (NOA) 07/17/2017
  Inventory as of this Action Requested Previously Approved
11/30/2020 36 Months From Approved 11/30/2017
4,000 0 4,000
1,000 0 1,000
0 0 0

The regulations provide definitions and special rules under Code section 1377 which affect S corporations and their shareholders.

US Code: 26 USC 1377 Name of Law: Definitions and special rule
  
None

Not associated with rulemaking

  82 FR 17088 04/07/2017
82 FR 32602 07/14/2017
No

1
IC Title Form No. Form Name
PS-268-82 (TD 8696 -Final) Definitions Under Subchapter S of the Internal Revenue Code

  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 4,000 4,000 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
Uncollected
Linda Burke 202 622-9546

  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.
07/17/2017


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