Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs

ICR 202207-1545-003

OMB: 1545-1834

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2022-07-28
IC Document Collections
ICR Details
1545-1834 202207-1545-003
Received in OIRA 201904-1545-021
TREAS/IRS
Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs
Extension without change of a currently approved collection   No
Regular 07/29/2022
  Requested Previously Approved
36 Months From Approved 07/31/2022
8,600 8,600
8,600 8,600
0 0

Revenue Procedure 2003-39 provides safe harbors for certain aspects of the qualification under Sec. 1031 of certain exchanges of property pursuant to LKE Programs for federal income tax purposes.

US Code: 26 USC 1031 Name of Law: Exchange of real property held for productive use or investment
  
None

Not associated with rulemaking

  87 FR 26801 05/05/2022
87 FR 45423 07/28/2022
No

1
IC Title Form No. Form Name
Revenue Procedure 2003-39, Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs

  Total Request 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 8,600 8,600 0 0 0 0
Annual Time Burden (Hours) 8,600 8,600 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Peter Baumgarten 202 317-4717

  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.
07/29/2022


© 2022 OMB.report | Privacy Policy