Notice 2010-28, Stripping Transactions for Qualified Tax Credit Bonds

ICR 201305-1545-001

OMB: 1545-2167

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-10-23
Supplementary Document
2010-08-19
IC Document Collections
ICR Details
1545-2167 201305-1545-001
Historical Active 201008-1545-043
TREAS/IRS
Notice 2010-28, Stripping Transactions for Qualified Tax Credit Bonds
Extension without change of a currently approved collection   No
Regular
Approved without change 01/28/2014
Retrieve Notice of Action (NOA) 10/31/2013
  Inventory as of this Action Requested Previously Approved
01/31/2017 36 Months From Approved 01/31/2014
1,000 0 1,000
1,000 0 1,000
0 0 0

The IRS requires the information to ensure compliance with the tax credit bond credit coupon stripping requirements, including ensuring that no excess tax credit is taken by holders of bonds and coupons strips. The information is required in order to inform holders of qualified tax credit bonds whether the credit coupons relating to those bonds may be stripped as provided under §54A(i). The respondents are issuers of tax credit bonds, including states and local governments and other eligible issuers.

US Code: 26 USC 54A Name of Law: Credit to Holders of Qualified Tax Credit Bonds
   PL: Pub.L. 110 - 234 15316(a) Name of Law: Food, Conservation, and Energy Act of 2008
  
None

Not associated with rulemaking

  78 FR 23974 04/23/2013
78 FR 65042 10/30/2013
No

1
IC Title Form No. Form Name
Notice 2010-28, Stripping Transactions for Qualified Tax Credit Bonds

  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 1,000 1,000 0 0 0 0
Annual Time Burden (Hours) 1,000 1,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
Yes
Uncollected
Zoran Stojanovic 202 622-3980 [email protected]

  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.
10/31/2013


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