DISALLOWANCE OF CERTAIN ITEMS AS DEDUCTIONS FOR ESTATE AND INCOME TAX PURPOSES

ICR 198301-1545-007

OMB: 1545-0729

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
ICR Details
1545-0729 198301-1545-007
Historical Active
TREAS/IRS
DISALLOWANCE OF CERTAIN ITEMS AS DEDUCTIONS FOR ESTATE AND INCOME TAX PURPOSES
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 02/03/1983
Retrieve Notice of Action (NOA) 01/14/1983
  Inventory as of this Action Requested Previously Approved
02/28/1986 02/28/1986
1 0 0
1 0 0
0 0 0

SECTION 642(G) PROVIDES THAT SECTIONS 2053 AND 2054 DEDUCTIONS ARE NOT ALLOWED IN COMPUTING THE TAXABLE INCOME OF THE ESTATE OR ANY OTHER PERSON OR AS AN OFFSET AGAINST SALES OF PROPERTY UNLESS A WAIVER IS FILED STATING THAT ON THE ESTATE TAX RETURN THESE DEDUCTIONS WERE NOT CLAIMED.

None
None


No

1
IC Title Form No. Form Name
DISALLOWANCE OF CERTAIN ITEMS AS DEDUCTIONS FOR ESTATE AND INCOME TAX PURPOSES

  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 1 0 0 1 0 0
Annual Time Burden (Hours) 1 0 0 1 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  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.
01/14/1983


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