OMB control number
TD 9210 - LIFO Recapture Under Section 1363(d)
OMB 1545-1906 · TREAS/IRS.
OMB 1545-1906
This collection of information is required to inform the IRS of partnerships electing to increase the basis of inventory to reflect any amount included in a partners income under section 1363(d). Section 1.1363-2(e)(ii) allows a partnership to elect to adjust the basis of its inventory to take account of LIFO recapture. Section 1.1363-2(e)(3) provides guidance on how to make this election.
The latest form for TD 9210 - LIFO Recapture Under Section 1363(d) expires 2021-01-31 and is listed under ICR 201705-1545-008.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 2017-11-28 SS 1545-1906r.docx | Supporting Statement A |
 TD 9210 - LIFO Recapture Under Section 1363(d) |
Information collection |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 201705-1545-008 | Extension without change of a currently approved collection | 2017-06-30 | Approved without change | |
| 201310-1545-006 | Extension without change of a currently approved collection | 2014-01-31 | Approved without change | |
| 201010-1545-022 | Extension without change of a currently approved collection | 2010-11-30 | Approved without change | |
| 200706-1545-029 | Extension without change of a currently approved collection | 2007-07-30 | Approved without change | |
| 200505-1545-039 | No material or nonsubstantive change to a currently approved collection | 2005-05-31 | Approved without change | |
| 200408-1545-015 | New collection (Request for a new OMB Control Number) | 2004-08-17 | Approved without change |