26 C.F.R. § 602.101

Current through September 30, 2024
Section 602.101 - OMB Control numbers
(a)Purpose. This part collects and displays the control numbers assigned to collections of information in Internal Revenue Service regulations by the Office of Management and Budget (OMB) under the Paperwork Reduction Act of 1980. The Internal Revenue Service intends that this part comply with the requirements of §§ 1320.7(f), 1320.12, 1320.13, and 1320.14 of 5 CFR part 1320 (OMB regulations implementing the Paperwork Reduction Act), for the display of control numbers assigned by OMB to collections of information in Internal Revenue Service regulations. This part does not display control numbers assigned by the Office of Management and Budget to collections of information of the Bureau of Alcohol, Tobacco, and Firearms.
(b)Display.

CFR part or section where identified and describedCurrent OMB control No.
1.1(h)-1(e)1545-1654
1.25-1T1545-0922
1545-0930
1.25-2T1545-0922
1545-0930
1.25-3T1545-0922
1545-0930
1.25-4T1545-0922
1.25-5T1545-0922
1.25-6T1545-0922
1.25-7T1545-0922
1.25-8T1545-0922
1.25A-11545-1630
1.28-11545-0619
1.31-21545-0074
1.32-21545-0074
1.32-31545-1575
1.36B-51545-2232
1.37-11545-0074
1.37-31545-0074
1.41-21545-0619
1.41-31545-0619
1.41-4A1545-0074
1.41-4 (b) and (c)1545-0074
1.41-8(b)1545-1625
1.41-8(d)1545-0732
1.41-91545-0619
1.42-1T1545-0984
1545-0988
1.42-51545-1357
1.42-61545-1102
1.42-81545-1102
1.42-101545-1102
1.42-131545-1357
1.42-141545-1423
1.42-171545-1357
1.42-181545-2088
1.43-3(a)(3)1545-1292
1.43-3(b)(3)1545-1292
1.44B-11545-0219
1.45D-11545-1765
1.45G-11545-2031
1.46-11545-0123
1545-0155
1.46-31545-0155
1.46-41545-0155
1.46-51545-0155
1.46-61545-0155
1.46-81545-0155
1.46-91545-0155
1.46-101545-0118
1.47-11545-0155
1545-0166
1.47-31545-0155
1545-0166
1.47-41545-0123
1.47-51545-0092
1.47-61545-0099
1.48-31545-0155
1.48-41545-0155
1545-0808
1.48-51545-0155
1.48-61545-0155
1.48-121545-0155
1545-1783
1.50A-11545-0895
1.50A-21545-0895
1.50A-31545-0895
1.50A-41545-0895
1.50A-51545-0895
1.50A-61545-0895
1.50A-71545-0895
1.50B-11545-0895
1.50B-21545-0895
1.50B-31545-0895
1.50B-41545-0895
1.50B-51545-0895
1.51-11545-0219
1545-0241
1545-0244
1545-0797
1.52-21545-0219
1.52-31545-0219
1.56(g)-11545-1233
1.57-51545-0227
1.58-11545-0175
1.59-11545-1903
1.61-21545-0771
1.61-41545-0187
1.61-151545-0074
1.62-21545-1148
1.63-11545-0074
1.66-41545-1770
1.67-2T1545-0110
1.67-31545-1018
1.67-3T1545-0118
1.71-1T1545-0074
1.72-41545-0074
1.72-61545-0074
1.72-91545-0074
1.72-171545-0074
1.72-17A1545-0074
1.72-181545-0074
1.74-11545-1100
1.79-21545-0074
1.79-31545-0074
1.83-21545-0074
1.83-51545-0074
1.83-61545-1448
1.103-101545-0123
1545-0940
1.103A-21545-0720
1.105-41545-0074
1.105-51545-0074
1.105-61545-0074
1.108-41545-1539
1.108-51545-1421
1.108-71545-2155
1.108(i)-11545-2147
1.108(i)-21545-2147
1.110-11545-1661
1.117-51545-0869
1.118-21545-1639
1.119-11545-0067
1.120-31545-0057
1.121-11545-0072
1.121-21545-0072
1.121-31545-0072
1.121-41545-0072
1545-0091
1.121-51545-0072
1.127-21545-0768
1.132-21545-0771
1.132-51545-0771
1.132-9(b)1545-1676
1.141-11545-1451
1.141-121545-1451
1.142-21545-1451
1.142(f)(4)-11545-1730
1.148-01545-1098
1.148-11545-1098
1.148-21545-1098
1545-1347
1.148-31545-1098
1545-1347
1.148-41545-1098
1545-1347
1.148-51545-1098
1545-1490
1.148-61545-1098
1545-1451
1.148-71545-1098
1545-1347
1.148-81545-1098
1.148-111545-1098
1545-1347
1.149(e)-11545-0720
1.150-11545-1347
1.151-11545-0074
1.152-31545-0071
1545-1783
1.152-41545-0074
1.152-4T1545-0074
1.162-11545-0139
1.162-21545-0139
1.162-31545-0139
1.162-41545-0139
1.162-51545-0139
1.162-61545-0139
1.162-71545-0139
1.162-81545-0139
1.162-91545-0139
1.162-101545-0139
1.162-111545-0139
1.162-121545-0139
1.162-131545-0139
1.162-141545-0139
1.162-151545-0139
1.162-161545-0139
1.162-171545-0139
1.162-181545-0139
1.162-191545-0139
1.162-201545-0139
1.162-241545-2115
1.162-271545-1466
1.163-51545-0786
1545-1132
1.163-8T1545-0995
1.163-10T1545-0074
1.163-131545-1491
1.163(d)-11545-1421
1.165-11545-0177
1.165-21545-0177
1.165-31545-0177
1.165-41545-0177
1.165-51545-0177
1.165-61545-0177
1.165-71545-0177
1.165-81545-0177
1.165-91545-0177
1.165-101545-0177
1.165-111545-0074
1545-0177
1545-0786
1.165-121545-0786
1.166-11545-0123
1.166-21545-1254
1.166-41545-0123
1.166-101545-0123
1.167(a)-5T1545-1021
1.167(a)-71545-0172
1.167(a)-111545-0152
1545-0172
1.167(a)-121545-0172
1.167(d)-11545-0172
1.167(e)-11545-0172
1.167(f)-111545-0172
1.167(l)-11545-0172
1.168(d)-11545-1146
1.168(i)-11545-1331
1.168-51545-0172
1.169-41545-0172
1.170-11545-0074
1.170-21545-0074
1.170-31545-0123
1.170A-11545-0074
1.170A-21545-0074
1.170A-4(A)(b)1545-0123
1.170A-81545-0074
1.170A-91545-0052
1545-0074
1.170A-111545-0074
1545-0123
1545-1868
1.170A-121545-0020
1545-0074
1.170A-131545-0074
1545-0754
1545-0908
1545-1431
1.170A-13(f)1545-1464
1.170A-141545-0763
1.170A-151545-1953
1.170A-161545-1953
1.170A-171545-1953
1.170A-181545-1953
1.171-41545-1491
1.171-51545-1491
1.172-11545-0172
1.172-131545-0863
1.173-11545-0172
1.174-31545-0152
1.174-41545-0152
1.175-31545-0187
1.175-61545-0152
1.179-21545-1201
1.179-31545-1201
1.179-51545-0172
1545-1201
1.179B-1T1545-2076
1.179C-11545-2103
1.179C-1T1545-2103
1.180-21545-0074
1.181-11545-2059
1.181-21545-2059
1.181-31545-2059
1.182-61545-0074
1.183-11545-0195
1.183-21545-0195
1.183-31545-0195
1.183-41545-0195
1.190-31545-0074
1.194-21545-0735
1.194-41545-0735
1.195-11545-1582
1.197-1T1545-1425
1.197-21545-1671
1.199-61545-1966
1.213-11545-0074
1.215-1T1545-0074
1.217-21545-0182
1.243-31545-0123
1.243-41545-0123
1.243-51545-0123
1.248-11545-0172
1.261-11545-1041
1.263(a)-11545-2248
1.263(a)-31545-2248
1.263(a)-51545-1870
1.263(e)-11545-0123
1.263A-11545-0987
1.263A-1T1545-0187
1.263A-21545-0987
1.263A-31545-0987
1.263A-8(b)(2)(iii)1545-1265
1.263A-9(d)(1)1545-1265
1.263A-9(f)(1)(ii)1545-1265
1.263A-9(f)(2)(iv)1545-1265
1.263A-9(g)(2)(iv)(C)1545-1265
1.263A-9(g)(3)(iv)1545-1265
1.265-11545-0074
1.265-21545-0123
1.266-11545-0123
1.267(f)-11545-0885
1.268-11545-0184
1.274-11545-0139
1.274-21545-0139
1.274-31545-0139
1.274-41545-0139
1.274-51545-0771
1.274-5A1545-0139
1545-0771
1.274-5T1545-0074
1545-0172
1545-0771
1.274-61545-0139
1545-0771
1.274-6T1545-0074
1545-0771
1.274-71545-0139
1.274-81545-0139
1.279-61545-0123
1.280C-41545-1155
1.280F-3T1545-0074
1.280G-11545-1851
1.281-41545-0123
1.302-41545-0074
1.305-31545-0123
1.305-51545-1438
1.307-21545-0074
1.312-151545-0172
1.316-11545-0123
1.331-11545-0074
1.332-41545-0123
1.332-61545-2019
1.336-21545-2125
1.336-41545-2125
1.337(d)-11545-1160
1.337(d)-21545-1160
1545-1774
1.337(d)-41545-1633
1.337(d)-51545-1672
1.337(d)-61545-1672
1.337(d)-71545-1672
1.338-21545-1658
1.338-51545-1658
1.338-101545-1658
1.338-111545-1990
1.338(h)(10)-11545-1658
1.338(i)-11545-1990
1.351-31545-2019
1.355-51545-2019
1.362-21545-0123
1.362-41545-2247
1.367(a)-1T1545-0026
1.367(a)-2T1545-0026
1.367(a)-31545-0026
1545-1478
1.367(a)-3T1545-2183
1.367(a)-6T1545-0026
1.367(a)-71545-2183
1.367(a)-7T1545-2183
1.367(a)-81545-1271
1545-2056
1545-2183
1.367(b)-11545-1271
1.367(b)-3T1545-1666
1.367(d)-1T1545-0026
1.367(e)-11545-1487
1.367(e)-21545-1487
1.368-11545-1691
1.368-31545-2019
1.371-11545-0123
1.371-21545-0123
1.374-31545-0123
1.381(b)-11545-0123
1.381(c)(4)-11545-0123
1545-0152
1545-0879
1.381(c)(5)-11545-0123
1545-0152
1.381(c)(6)-11545-0123
1545-0152
1.381(c)(8)-11545-0123
1.381(c)(10)-11545-0123
1.381(c)(11)-1(k)1545-0123
1.381(c)(13)-11545-0123
1.381(c)(17)-11545-0045
1.381(c)(22)-11545-1990
1.381(c)(25)-11545-0045
1.382-1T1545-0123
1.382-21545-0123
1.382-2T1545-0123
1.382-31545-1281
1545-1345
1.382-41545-1120
1.382-61545-1381
1.382-81545-1434
1.382-91545-1120
1545-1260
1545-1275
1545-1324
1.382-111545-2019
1.382-911545-1260
1545-1324
1.383-11545-0074
1545-1120
1.401-11545-0020
1545-0197
1545-0200
1545-0534
1545-0710
1.401(a)-111545-0710
1.401(a)-201545-0928
1.401(a)-311545-1341
1.401(a)-501545-0710
1.401(a)(9)-11545-1573
1.401(a)(9)-31545-1466
1.401(a)(9)-41545-1573
1.401(a)(9)-61545-2234
1.401(a)(31)-11545-1341
1.401(b)-11545-0197
1.401(f)-11545-0710
1.401(k)-11545-1039
1545-1069
1545-1669
1545-1930
1.401(k)-21545-1669
1.401(k)-31545-1669
1.401(k)-41545-1669
1.401(m)-31545-1699
1.401-141545-0710
1.402(c)-21545-1341
1.402(f)-11545-1341
1545-1632
1.402A-11545-1992
1.403(b)-11545-0710
1.403(b)-31545-0996
1.403(b)-71545-1341
1.403(b)-101545-2068
1.404(a)-121545-0710
1.404A-21545-0123
1.404A-61545-0123
1.408-21545-0390
1.408-51545-0747
1.408-61545-0203
1545-0390
1.408-71545-0119
1.408(q)-11545-1841
1.408A-21545-1616
1.408A-41545-1616
1.408A-51545-1616
1.408A-71545-1616
1.410(a)-21545-0710
1.410(d)-11545-0710
1.411(a)-111545-1471
1545-1632
1.411(d)-41545-1545
1.411(d)-61545-1477
1.412(c)(1)-21545-0710
1.412(c)(2)-11545-0710
1.412(c)(3)-21545-0710
1.414(c)-51545-0797
1.414(r)-11545-1221
1.415-21545-0710
1.415-61545-0710
1.417(a)(3)-11545-0928
1.417(e)-11545-1471
1545-1724
1.417(e)-1T1545-1471
1.419A(f)(6)-11545-1795
1.422-11545-0820
1.430(f)-11545-2095
1.430(g)-11545-2095
1.430(h)(2)-11545-2095
1.432(e)(9)-1T1545-2260
1.436-11545-2095
1.441-21545-1748
1.442-11545-0074
1545-0123
1545-0134
1545-0152
1545-0820
1545-1748
1.443-11545-0123
1.444-3T1545-1036
1.444-41545-1591
1.446-11545-0074
1545-0152
1.446-4(d)1545-1412
1.448-1(g)1545-0152
1.448-1(h)1545-0152
1.448-1(i)1545-0152
1.448-21545-1855
1.448-2T1545-0152
1545-1855
1.451-11545-0091
1.451-41545-0123
1.451-61545-0074
1.451-71545-0074
1.453-11545-0152
1.453-21545-0152
1.453-81545-0152
1545-0228
1.453A-11545-0152
1545-1134
1.453A-31545-0963
1.454-11545-0074
1.455-21545-0152
1.455-61545-0123
1.456-21545-0123
1.456-61545-0123
1.456-71545-0123
1.457-81545-1580
1.458-11545-0879
1.458-21545-0152
1.460-11545-1650
1.460-61545-1031
1545-1572
1545-1732
1.461-11545-0074
1.461-21545-0096
1.461-41545-0917
1.461-51545-0917
1.463-1T1545-0916
1.465-1T1545-0712
1.466-1T1545-0152
1.466-41545-0152
1.468A-31545-1269
1545-1378
1545-1511
1.468A-3(h), 1.468A-7, and 1.468A-8(d)1545-2091
1.468A-41545-0954
1.468A-71545-0954
1545-1511
1.468A-81545-1269
1.468B-11545-1631
1.468B-1(j)1545-1299
1.468B-2(k)1545-1299
1.468B-2(l)1545-1299
1.468B-3(b)1545-1299
1.468B-3(e)1545-1299
1.468B-5(b)1545-1299
1.468B-91545-1631
1.469-11545-1008
1.469-2T1545-0712
1545-1091
1.469-4T1545-0985
1545-1037
1.469-71545-1244
1.471-21545-0123
1.471-51545-0123
1.471-61545-0123
1.471-81545-0123
1.471-111545-0123
1545-0152
1.472-11545-0042
1545-0152
1.472-21545-0152
1.472-31545-0042
1.472-51545-0152
1.472-81545-0028
1545-0042
1545-1767
1.475(a)-41545-1945
1.481-41545-0152
1.481-51545-0152
1.482-11545-1364
1.482-41545-1364
1.482-71545-1364
1545-1794
1.482-9(b)1545-2149
1.501(a)-11545-0056
1545-0057
1.501(c)(3)-11545-0056
1.501(c)(9)-51545-0047
1.501(c)(17)-31545-0047
1.501(e)-11545-0814
1.501(r)-31545-0047
1.501(r)-41545-0047
1.501(r)-61545-0047
1.503(c)-11545-0047
1545-0052
1.505(c)-1T1545-0916
1.506-11545-2268
1.507-11545-0052
1.507-21545-0052
1.508-11545-0052
1545-0056
1.509(a)-31545-0047
1.509(a)-41545-2157
1.509(a)-51545-0047
1.509(c)-11545-0052
1.512(a)-11545-0687
1.512(a)-41545-0047
1545-0687
1.521-11545-0051
1545-0058
1.527-21545-0129
1.527-51545-0129
1.527-61545-0129
1.527-91545-0129
1.528-81545-0127
1.529A-21545-2293
1.529A-51545-2262
1.529A-61545-2262
1.529A-71545-2262
1.533-21545-0123
1.534-21545-0123
1.542-31545-0123
1.545-21545-0123
1.545-31545-0123
1.547-21545-0045
1545-0123
1.547-31545-0123
1.561-11545-0044
1.561-21545-0123
1.562-31545-0123
1.563-21545-0123
1.564-11545-0123
1.565-11545-0043
1545-0123
1.565-21545-0043
1.565-31545-0043
1.565-51545-0043
1.565-61545-0043
1.585-11545-0123
1.585-31545-0123
1.585-81545-1290
1.597-21545-1300
1.597-41545-1300
1.597-61545-1300
1.597-71545-1300
1.611-21545-0099
1.611-31545-0007
1545-0099
1545-1784
1.612-41545-0074
1.612-51545-0099
1.613-31545-0099
1.613-41545-0099
1.613-61545-0099
1.613-71545-0099
1.613A-31545-0919
1.613A-3(e)1545-1251
1.613A-3(l)1545-0919
1.613A-51545-0099
1.613A-61545-0099
1.614-21545-0099
1.614-31545-0099
1.614-51545-0099
1.614-61545-0099
1.614-81545-0099
1.617-11545-0099
1.617-31545-0099
1.617-41545-0099
1.631-11545-0007
1.631-21545-0007
1.641(b)-21545-0092
1.642(c)-11545-0092
1.642(c)-21545-0092
1.642(c)-51545-0074
1.642(c)-61545-0020
1545-0074
1545-0092
1.642(g)-11545-0092
1.642(i)-11545-0092
1.645-11545-1578
1.663(b)-21545-0092
1.664-11545-0196
1.664-1(a)(7)1545-1536
1.664-1(c)1545-2101
1.664-21545-0196
1.664-31545-0196
1.664-41545-0020
1545-0196
1.665(a)-0A through
1.665(g)-2A1545-0192
1.666(d)-1A1545-0092
1.671-41545-1442
1.671-51545-1540
1.701-11545-0099
1.702-11545-0074
1.703-11545-0099
1.704-21545-1090
1.706-11545-0074
1545-0099
1545-0134
1.706-1T1545-0099
1.706-4(f)1545-0123
1.707-3(c)(2)1545-1243
1.707-5(a)(7)(ii)1545-1243
1.707-6(c)1545-1243
1.707-81545-1243
1.708-11545-0099
1.732-11545-0099
1545-1588
1.736-11545-0074
1.743-11545-0074
1545-1588
1.751-11545-0074
1545-0099
1545-0941
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Part 5091545-0846
Part 5131545-0834
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601.1041545-0233
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26 C.F.R. §602.101

T.D. 8011, 50 FR 10222, Mar. 14, 1985
81 FR 27328, 5/6/2016; 81 FR 45008, 7/12/2016; 81 FR 55145, 8/18/2016; 81 FR 87448, 12/5/2016; 81 FR 88852, 12/8/2016; 83 FR 36428, 7/30/2018; 84 FR 9239, 3/14/2019; 84 FR 24389, 5/28/2019; 84 FR 33692, 7/15/2019; 84 FR 35307, 7/23/2019; 85 FR 40898, 7/8/2020; 85 FR 74047, 11/19/2020; 88 FR 44216, 7/10/2023; 89 FR 37127, 5/6/2024

For FEDERAL REGISTER citations affecting § 602.101, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.