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Internal Revenue Service (IRS)
OMB Number: 1545-1870.
Regulation Project Number: REG-125638-01 Final.
Type of Review: Extension.
Title: Guidance Regarding Deduction and Capitalization of Expenditures.
Description: The information required to be retained by taxpayers will constitute sufficient documentation for purposes of substantiating a deduction. The information will be used by the agency on audit to determine the taxpayer's entitlement to a deduction. The respondents include taxpayers who engage in certain transactions involving the acquisition of a trade or business or an ownership interest in a legal entity.
Respondents: Business or other for-profit.
Estimated Number of Recordkeepers: 3,000.
Estimated Burden Hours Recordkeeper: 1 hour.
Estimated Total Recordkeeping Burden: 3,000 hours.
Clearance Officer: Glenn P. Kirkland, Internal Revenue Service, Room 6411-03, 1111 Constitution Avenue, NW., Washington, DC 20224, (202) 622-3428.
OMB Reviewer: Joseph F. Lackey, Jr., Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503, (202) 395-7316.Start Signature
Lois K. Holland,
Treasury PRA Clearance Officer.
[FR Doc. 04-5850 Filed 3-15-04; 8:45 am]
BILLING CODE 4830-01-P