BASIS ADJUSTMENT FOR INVESTMENT TAX CREDITS LR-183-82 NPRM CERTAIN ELECTIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 LR-180-82 TEMPORARY
ICR 199001-1545-006
OMB: 1545-0808
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BASIS ADJUSTMENT FOR
INVESTMENT TAX CREDITS LR-183-82 NPRM CERTAIN ELECTIONS UNDER THE
TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 LR-180-82
TEMPORARY
Extension without change of a currently approved collection
REGULATIONS SECTION 5F.0 (TEMPORARY
REGULATIONS UNDER THE TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF
1982) PROVIDE GUIDANCE TO TAXPAYERS WITH RESPECT TO THE TIME AND
MANNER OF MAKING CERTAIN ELECTIONS UNDER TEFRA. THIS SECTION IS
NEEDED TO ALLOW TAXPAYERS TO MAKE ELECTIONS. THE PROPOSED
REGULATIONS PRESCRIBE THE TIME AND MANNER OF MAKING AN ELECTION
UNDER SECTION 48(G).
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.