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Federal forms, ICRs, and supporting documents

OMB control number

Rev. Proc.97-43 and Revenue Ruling 97-39--Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-39, Mark-to-Market Accounting Method for Dealers in Securities

OMB 1545-1558 · TREAS/IRS.

OMB 1545-1558

Revenue Procedure 97-43 provides taxpayers automatic consent to change to mark-to-market accounting for securities after the taxpayer elects under section 1.475(c)-1, subject to specified terms and conditions. Revenue Ruling 97-39 provides taxpayers additional mark-to-market guidance in a question and answer format.

The latest form for Rev. Proc.97-43 and Revenue Ruling 97-39--Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Rev. Rul. 97-39, Mark-to-Market Accounting Method for Dealers in Securities expires 2023-08-31 and is listed under ICR 201905-1545-014.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Rev Ruling 97-39.pdf Supplementary Document
Rev Proc 97-43.pdf Supplementary Document
2020-08-10_SS_1545-1558.docxSupporting Statement A
Revenue Ruling 97-39(Section 475-Mark-to-Market Accounting Method for Dealers in Securities) Information collection
Rev. Proc.98-46 Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Revenue Ruling 97-39, Mark-to-Market Accounting Method for Dealers in Securities Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
201905-1545-014 Revision of a currently approved collection 2019-08-28 Approved with change
201606-1545-016 Extension without change of a currently approved collection 2016-06-30 Approved without change
201302-1545-013 Extension without change of a currently approved collection 2013-04-25 Approved without change
201001-1545-016 Extension without change of a currently approved collection 2010-02-26 Approved without change
200610-1545-038 Extension without change of a currently approved collection 2006-12-18 Approved without change
200311-1545-008 Extension without change of a currently approved collection 2003-11-12 Approved without change
200011-1545-012 Revision of a currently approved collection 2000-11-22 Approved without change
199712-1545-002 Extension without change of a currently approved collection 1997-12-03 Approved without change
199709-1545-004 New collection (Request for a new OMB Control Number) 1997-09-10 Approved without change

OMB Details

Rev. Proc.98-46 Procedures for Electing Out of Exemptions Under Section 1.475(c)-1; and Revenue Ruling 97-39, Mark-to-Market Accounting Method for Dealers in Securities

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