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Federal forms, ICRs, and supporting documents

Information Collection Request

Qualified Lessee Construction Allowances for Short-Term Leases REG-106010-998 (Final)

ICR 200009-1545-031 · OMB 1545-1661 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
41020 Qualified Lessee Construction Allowances for Short-Term Leases REG-106010-998 (Final) Migrated
ICR Details
1545-1661 200009-1545-031
Historical Active 199909-1545-003
TREAS/IRS
Qualified Lessee Construction Allowances for Short-Term Leases REG-106010-998 (Final)
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 09/13/2000
Retrieve Notice of Action (NOA) 09/13/2000
  Inventory as of this Action Requested Previously Approved
11/30/2002 11/30/2002 11/30/2002
10,000 0 10,000
10,000 0 10,000
0 0 0
The regulations provide guidance with respect of section 110, which provides a safe harbor whereby it will be assumed that a construction allowance provided by a lessor to a lessee is used to construct or improve lessor property when long-term property is constructed or improved and used pursuant to a short-term lease. The regulations also provide a reporting requirement that ensures that both the lessee and lessor consistently treat the property subject to the construction allowance as nonresidential real property owned by the lessor.
None
None
No
1
IC Title Form No. Form Name
Qualified Lessee Construction Allowances for Short-Term Leases REG-106010-998 (Final)
  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 10,000 10,000 0 0 0 0
Annual Time Burden (Hours) 10,000 10,000 0 0 0 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.
09/13/2000