Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method

ICR 201009-1545-064

OMB: 1545-2070

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2010-09-23
Supplementary Document
2007-07-31
IC Document Collections
IC ID
Document
Title
Status
178890
Unchanged
ICR Details
1545-2070 201009-1545-064
Historical Active 200707-1545-015
TREAS/IRS
Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method
Extension without change of a currently approved collection   No
Regular
Approved without change 01/28/2011
Retrieve Notice of Action (NOA) 11/30/2010
  Inventory as of this Action Requested Previously Approved
01/31/2014 36 Months From Approved 01/31/2011
300 0 300
75 0 75
0 0 0

The information for which the agency is requesting to collect will support a taxpayer's claim for eligibility to use the safe harbor method of accounting for rotable spare parts provided in the proposed revenue procedures. The information will be submitted as a supporting schedule for the Form 3115, Application for Change in Accounting Method.

US Code: 44 USC 3507 Name of Law: Advance payment of earned income credit
  
None

Not associated with rulemaking

  75 FR 38187 07/01/2010
75 FR 70772 11/18/2010
No

1
IC Title Form No. Form Name
Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method

  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 300 300 0 0 0 0
Annual Time Burden (Hours) 75 75 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Gwen Turner 202 622-7421

  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.
11/30/2010


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