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Federal forms, ICRs, and supporting documents

Information Collection Request

LR-189-80 FINAL REGULATIONS: AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927

ICR 198901-1545-015 · OMB 1545-0735 · Historical Active

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IC IDCollectionTypeStatusForm
130526 LR-189-80 FINAL REGULATIONS: AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927 Form Migrated
ICR Details
1545-0735 198901-1545-015
Historical Active 198603-1545-015
TREAS/IRS
LR-189-80 FINAL REGULATIONS: AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927
Revision of a currently approved collection   No
Regular
Approved without change 04/12/1989
Retrieve Notice of Action (NOA) 01/27/1989
  Inventory as of this Action Requested Previously Approved
04/30/1992 04/30/1992 04/30/1989
12,002 0 4,001
6,001 0 2,051
0 0 0
SECTION 194 OF THE INTERNAL REVENUE CODE ALLOWS TAXPAYERS TO ELECT TO AMORTIZE CERTAIN REFORESTATION EXPENDITURES OVER A SEVEN-YEAR PERIOD IF THE EXPENDITURES MEET CERTAIN REQUIREMENTS. THE REGULATIONS IMPLEMENT THIS ELECTION PROVISION AND ALLOW THE IRS TO DETERMINE IF THE ELECTION IS PROPER AND ALLOWABLE.
None
None
No
1
IC Title Form No. Form Name
LR-189-80 FINAL REGULATIONS: AMORTIZATION OF REFORESTATION EXPENDITURES T.D. 7927 LR-189-80
  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 12,002 4,001 0 0 8,001 0
Annual Time Burden (Hours) 6,001 2,051 0 0 3,950 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  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.
01/27/1989