IRC SECTION 167 AND REGULATIONS
SECTION 1.167(A)-11(F) REQUIRE TAXPAYERS TO SUBMIT DATA ON THIS
FORM WHEN USING THE CLADR SYSTEM. FORM IS USED TO MAKE ELECTION AND
SUBMIT DATA RGARDING CLASS LIFE USED IN FIGURING DEPRECIATION. DATA
IS USED TO HELP DETERMINE IF CLASS LIFE IS PROPER.
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.