Election of Reduced Research Credit -- PS-74-89, T.D. 8282 (Final)

ICR 199508-1545-040

OMB: 1545-1155

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
ICR Details
1545-1155 199508-1545-040
Historical Active 199212-1545-016
TREAS/IRS
Election of Reduced Research Credit -- PS-74-89, T.D. 8282 (Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 09/22/1995
Retrieve Notice of Action (NOA) 08/11/1995
  Inventory as of this Action Requested Previously Approved
09/30/1998 09/30/1998 02/28/1996
200 0 0
50 0 50
0 0 0

These regulations prescribe the procedure for making the election described in section 280C(c)(3) of the Internal Revenue Code. Taxpayers making this election must reduce their section 41(a) research credit but are not required to reduce their deductions for qualified research expenses as required in paragraphs (1) and (2) of section 280C(c).

None
None


No

1
IC Title Form No. Form Name
Election of Reduced Research Credit -- PS-74-89, T.D. 8282 (Final)

  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 200 0 0 200 0 0
Annual Time Burden (Hours) 50 50 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
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.
08/11/1995


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