SAFE HARBOR LEASE INFORMATION RETURN

ICR 198209-1545-013

OMB: 1545-0645

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC ID
Document
Title
Status
130280 Migrated
ICR Details
1545-0645 198209-1545-013
Historical Active 198112-1545-005
TREAS/IRS
SAFE HARBOR LEASE INFORMATION RETURN
Revision of a currently approved collection   No
Regular
Approved without change 09/27/1982
Retrieve Notice of Action (NOA) 09/02/1982
  Inventory as of this Action Requested Previously Approved
09/30/1985 09/30/1985 01/31/1983
40,000 0 40,000
119,900 0 104,000
0 0 0

SECTION 168(F)(8) OF THE IRC ALLOWS A LESSEE AND CORPORATE LESSOR TO ELECT LASE STATUS FOR NEW PROPERTY. THE LESSOR THEN CLAIMS DEPRECIATI AND, USUALLY, INVESTMENT TAX CREDIT. THE INFORMATION IS NECESSARY TO DETERMINE WHETHER THE LEASE IS VALID AND TO EVALUATE CHANGES IN THE LA

None
None


No

1
IC Title Form No. Form Name
SAFE HARBOR LEASE INFORMATION RETURN 6793

  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 40,000 40,000 0 0 0 0
Annual Time Burden (Hours) 119,900 104,000 0 15,900 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
09/02/1982


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