Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method

Form 3115 - Application for Change in Accounting Method

⚠️ Notice: This information collection may be referencing outdated material. More recent filings for OMB 1545-2070 can be found here:

Documents and Forms

Document Name Document Type
RP 2007-48.pdf Other-Revenue Procedure
RP 2007-48.pdf Other-Revenue Procedure

Information Collection (IC) Details

IC Title:	Rev. Proc. 2007-48 Rotable Spare Parts Safe Harbor Method	Agency IC Tracking Number:

Is this a Common Form? No		IC Status: Removed

Obligation to Respond: Voluntary

CFR Citation: 26 CFR 1.446-1

Information Collection Instruments:

Document Type	Form No.	Form Name	Instrument File	URL	Available Electronically?	Can Be Submitted Electronically?	Electronic Capability
Other-Revenue Procedure			RP 2007-48.pdf		Yes	No	Printable Only

Line of Business: General Government

Subfunction: Taxation Management

Privacy Act System of Records
Title:	FR Citation:

Number of Respondents: 300	Number of Respondents for Small Entity: 0

Affected Public: Private Sector	Private Sector: Businesses or other for-profits

Percentage of Respondents Reporting Electronically: 0 %

	Program Change Due to Agency Discretion	Change Due to Potential Violation of the PRA
Annual Number of Responses for this IC	-300	300
Annual IC Time Burden (Hours)	-75	75
Annual IC Cost Burden (Dollars)	0	0

Documents for IC

Title	Document	Date Uploaded
No associated records found

Blank fields in records indicate information that was not collected or not collected electronically prior to July 2006.