Approved. The
Department should submit a summary of the comments received
concerning the collection of information requirements contained in
the NPRM with the next submission for clearance under the Paperwork
Reduction Act. A revised burden estimate is to be submitted
immediately to allow for the burden imposed by
26CFR1.48-12(b)2(viii)B and C. An Inventory Correction Worksheet
should be submitted at the time the increased information
collection becomes effective.
Inventory as of this Action
Requested
Previously Approved
08/31/1986
08/31/1986
08/31/1986
4,259,001
0
4,259,001
2,037,661
0
2,037,660
0
0
0
A TAXPAYER MAY BE ENTITLED TO CLAIM AN
INVESTMENT TAX CREDIT FOR REHABILITATION EXPENDITURES MADE TO
REHABILITATE A QUALIFYING BUILDING IF THE TAXPAYER WISHES TO CLAIM
A HIGHER CREDIT FOR REHABILITATING A CERTIFIED HISTORIC STRUCTURE,
THE TAXPAYER MUST RECEIVE A TWO-PART CERTIFICATION FROM THE
INTERIOR DEPARTMENT AND ATTACH IT TO THE TAXPAYER'S RETURN. OTHER
INFORMATION IS REQUIRED TO BE SUPPLIED ON EXISTING IRS
FORMS.
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.