FORM 1040, AS AMENDED BY TEMPORARY REGS. UNDER SEC. 6232 OF THE INTERN. REVENUE CODE, REL. TO LIMITATIONS WITH RESPECT TO PROPERTY PARTIALLY USED FOR PERS. PURPOSES & LUX. AUTOS.
ICR 198408-1545-016
OMB: 1545-0074
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0074 can be found here:
FORM 1040, AS AMENDED BY
TEMPORARY REGS. UNDER SEC. 6232 OF THE INTERN. REVENUE CODE, REL.
TO LIMITATIONS WITH RESPECT TO PROPERTY PARTIALLY USED FOR PERS.
PURPOSES & LUX. AUTOS.
THIS APPROVAL IS
FOR THE TEMPORARY REGULATIONS AND THE CORRESPONDING NOTICE OF
PROPOSED RULEMAKING.
Inventory as of this Action
Requested
Previously Approved
10/31/1986
10/31/1986
10/31/1986
173,920,107
0
173,920,107
255,844,918
0
254,494,918
0
0
0
TAXPAYERS THAT WILL CLAIM INVESTMENT
TAX CREDIT OR DEPRECIATION WITH RESPECT TO MIXED PROPERTY ARE
REQUIRED TO MAINTAIN A JOURNAL OR LOG DOCUMENTING USE OF PROPERTY
PARTIALLY USED FOR PERSONAL USES. IRS REQUIRES THIS INFORMATION TO
SUBSTANTIATE THE ITC AND DEPRECIATION CLAIMED BY THE
TAXPAYER.
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.