REG-168745-03, Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (Final)

REG-168745-03, Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2248 can be found here:

Documents and Forms

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no available documents/forms check other ICs listed under this ICR

Information Collection (IC) Details

IC Title:	REG-168745-03, Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property (Final)	Agency IC Tracking Number:	ah-XXXX-053

Is this a Common Form? No		IC Status: New

Obligation to Respond: Required to Obtain or Retain Benefits

CFR Citation: 26 CFR 1.263(a)-3 26 CFR 1.263(a)-1

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 31,600,000	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 50 %

	Approved	Program Change Due to Agency Discretion
Annual Number of Responses for this IC	4,000,000	4,000,000
Annual IC Time Burden (Hours)	1,100,000	1,100,000
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

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Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.