AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927 -- LR-189-80 (FINAL)

ICR 199201-1545-017

OMB: 1545-0735

Federal Form Document

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ICR Details
1545-0735 199201-1545-017
Historical Active 198901-1545-015
TREAS/IRS
AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927 -- LR-189-80 (FINAL)
Extension without change of a currently approved collection   No
Regular
Approved without change 04/26/1992
Retrieve Notice of Action (NOA) 01/27/1992
  Inventory as of this Action Requested Previously Approved
04/30/1995 04/30/1995 04/30/1992
12,002 0 12,002
6,001 0 6,001
0 0 0

SECTION 194 OF THE INTERNAL REVENUE CODE ALLOWS TAXPAYERS TO ELECT TO AMORTIZE CERTAIN REFORESTATION EXPENDITURES OVER A 7-YEAR PERIOD IF TH EXPENDITURES MEET CERTAIN REQUIREMENTS. THE REGULATIONS IMPLEMENT THI ELECTION PROVISION AND ALLOW THE IRS TO DETERMINE IF THE ELECTION IS PROPER AND ALLOWABLE.

None
None


No

1
IC Title Form No. Form Name
AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927 -- LR-189-80 (FINAL)

  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 12,002 12,002 0 0 0 0
Annual Time Burden (Hours) 6,001 6,001 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
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.
01/27/1992


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