TD 9210 - LIFO Recapture Under Section 1363(d)

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 can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
2017-11-28 SS 1545-1906r.docx Supporting Statement A
TD 9210 - LIFO Recapture Under Section 1363(d)

All Historical Document Collections

201705-1545-008 Approved without change	Extension without change of a currently approved collection	2017-06-30
201310-1545-006 Approved without change	Extension without change of a currently approved collection	2014-01-31
201010-1545-022 Approved without change	Extension without change of a currently approved collection	2010-11-30
200706-1545-029 Approved without change	Extension without change of a currently approved collection	2007-07-30
200505-1545-039 Approved without change	No material or nonsubstantive change to a currently approved collection	2005-05-31
200408-1545-015 Approved without change	New collection (Request for a new OMB Control Number)	2004-08-17