Safe-harbor lease information returns

ICR 201705-1545-004

OMB: 1545-0923

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2017-05-09
ICR Details
1545-0923 201705-1545-004
Historical Active 201311-1545-028
TREAS/IRS
Safe-harbor lease information returns
Extension without change of a currently approved collection   No
Regular
Approved without change 10/06/2017
Retrieve Notice of Action (NOA) 06/30/2017
  Inventory as of this Action Requested Previously Approved
10/31/2020 36 Months From Approved 10/31/2017
6,000 0 6,000
3,000 0 3,000
0 0 0

These regulations provide guidance to persons executing lease agreements involving tax-exempt entities under section 168(h) of the Internal Revenue Code. The regulations are necessary to implement congressionally enacted legislation and elections for certain previously tax-exempt organizations and certain tax- exempt controlled entities.

US Code: 5 USC 553 Name of Law: Rule making
  
None

Not associated with rulemaking

  82 FR 3383 01/11/2017
82 FR 29999 06/30/2017
No

1
IC Title Form No. Form Name
26 CFR 1.168(f)(8)-1T - Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary).

  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 6,000 6,000 0 0 0 0
Annual Time Burden (Hours) 3,000 3,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
Uncollected
Edward Schwartz 202 622-4960

  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.
06/30/2017


© 2024 OMB.report | Privacy Policy