Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital

Guidance Regarding Deduction and Capitalization of Expenditures

Documents and Forms

Document Name Document Type
TD 9107.pdf TD 9107 IC Document

Information Collection (IC) Details

IC Title:	Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Modified

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.263(a)-5

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 3,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Approved	Previously Approved
Annual Number of Responses for this IC	3,000	3,000
Annual IC Time Burden (Hours)	3,000	3,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
TD 9107	TD 9107.pdf	08/13/2019

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.