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Federal forms, ICRs, and supporting documents

Information Collection Request

LIMITATIONS ON CORPORATE NET OPERATING LOSS CARRYFORWARDS, REGULATIONS UNDER SECTION 382 OF THE INTERNAL REVENUE CODE OF 1986, CO-045-91, NPRM

ICR 199109-1545-007 · OMB 1545-1275 · Historical Active

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No forms / supporting documents in this ICR. Check IC Document Collections.
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IC IDCollectionTypeStatusForm
131889 LIMITATIONS ON CORPORATE NET OPERATING LOSS CARRYFORWARDS, REGULATIONS UNDER SECTION 382 OF THE INTERNAL REVENUE CODE OF 1986, CO-045-91, NPRM Migrated
ICR Details
1545-1275 199109-1545-007
Historical Active
TREAS/IRS
LIMITATIONS ON CORPORATE NET OPERATING LOSS CARRYFORWARDS, REGULATIONS UNDER SECTION 382 OF THE INTERNAL REVENUE CODE OF 1986, CO-045-91, NPRM
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 11/20/1991
Retrieve Notice of Action (NOA) 09/06/1991
  Inventory as of this Action Requested Previously Approved
11/30/1994 11/30/1994
1 0 0
1 0 0
0 0 0
SECTION 1.382-3(D)(3)(II) REQUIRES THE LOSS CORPORATION TO DETERMINE THE AMOUNT OF EACH CLASS OF WIDELY-HELD INDEBTEDNESS OWNED BY LESS-THAN-5-PERCENT BENEFICIAL OWNERS ON CERTAIN DATES. TO DO THIS, THE LOSS CORPORATION NEEDS TO OBTAIN STATEMENTS FROM RECORD HOLDERS.
None
None
No
  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 1 0 0 1 0 0
Annual Time Burden (Hours) 1 0 0 1 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
09/06/1991