Notice2025-16758
Agency Information Collection Activities; Comment Request on Revenue Procedure 2001-29, Leveraged Leases
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 2, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 90 Issue 167 (Tuesday, September 2, 2025)</title>
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[Federal Register Volume 90, Number 167 (Tuesday, September 2, 2025)]
[Notices]
[Pages 42510-42511]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-16758]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on
Revenue Procedure 2001-29, Leveraged Leases
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before November 3,
2025 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#84f4f6e5aae7ebe9e9e1eaf0f7c4edf6f7aae3ebf2"><span class="__cf_email__" data-cfemail="58282a39763b3735353d362c2b18312a2b763f372e">[email protected]</span></a>. Include ``OMB Control No.
1545-1738'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to LaNita Van Dyke, 202-
317-6009.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements.
[[Page 42511]]
Comments submitted in response to this notice will be summarized and/or
included in the request for OMB approval. All comments will become a
matter of public record. Comments are invited on: (a) Whether the
collection of information is necessary for the proper performance of
the functions of the agency, including whether the information shall
have practical utility; (b) the accuracy of the agency's estimate of
the burden of the collection of information; (c) ways to enhance the
quality, utility, and clarity of the information to be collected; (d)
ways to minimize the burden of the collection of information on
respondents, including through the use of automated collection
techniques or other forms of information technology; and (e) estimates
of capital or start-up costs and costs of operation, maintenance, and
purchase of services to provide information.
Title: Revenue Procedure 2001-29, Leveraged Leases.
OMB Control Number: 1545-1738.
Regulation Project Number: Revenue Procedure 2001-29.
Abstract: Revenue Procedure 2001-29 sets forth the information and
representation required to be furnished by taxpayers in requests for
advanced rulings on leveraged lease transactions. Section 3 of the
Revenue Procedure sets forth a list of general information
requirements, and Section 4 includes specific information requirements
that taxpayers should include in an initial ruling request. This
information can help the Internal Revenue Service more promptly and
efficiently process the request.
Current Actions: There is no change to the previously approved
information collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
Individuals and households, and not-for-profit institutions.
Estimated Number of Responses: 10.
Estimated Time per Response: 80 hours.
Estimated Total Annual Burden Hours: 800.
Dated: August 28, 2025.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2025-16758 Filed 8-29-25; 8:45 am]
BILLING CODE 4830-01-P
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