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.
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.