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Federal forms, ICRs, and supporting documents

Information Collection Request

RETURNS RELATING TO CERTAIN CHANGES IN CORPORATE CONTROL OR CAPITAL STRUCTURE -- CO-005-90 (NPRM)

ICR 199201-1545-020 · OMB 1545-1196 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
131760 RETURNS RELATING TO CERTAIN CHANGES IN CORPORATE CONTROL OR CAPITAL STRUCTURE -- CO-005-90 (NPRM) Form Migrated
ICR Details
1545-1196 199201-1545-020
Historical Active 199106-1545-002
TREAS/IRS
RETURNS RELATING TO CERTAIN CHANGES IN CORPORATE CONTROL OR CAPITAL STRUCTURE -- CO-005-90 (NPRM)
Extension without change of a currently approved collection   No
Regular
Approved without change 04/27/1992
Retrieve Notice of Action (NOA) 01/27/1992
Approved through March 1993. This approval is continued with the understanding that the Department will submit a request for review of the information collections contained in the proposed final regulation The next submission should include in IRS' response topublic comments in the preamble to the final rules issues affecting the information collection burden such as: 1) reporting of changes in capital structur among members of an affiliated group of corporations, 2) provision of de minimus exception to reporting transaction fees, 3) the need for a general banking exception, 4) the appropriateness of requiring reporti of straight debt issues, and 5) whether the value of debt can be defin as the greater of market value or issue price.
  Inventory as of this Action Requested Previously Approved
03/31/1993 03/31/1993 04/30/1992
1 0 1
1 0 1
0 0 0
THESE PROPOSED REGULATIONS CONCERN THE REPORTING REQUIREMENTS OF SECTION 6043(C) OF THE INTERNAL REVENUE CODE. THEY REQUIRE THAT A CORPORATION FILE A RETURN ON (NEW) FORM 8820, GENERALLY, IF CONTROL OF THE CORPORATION IS ACQUIRED BY ANY PERSON OR IF THE CORPORATION HAS A SUBSTANTIAL CHANGE IN CAPITAL STRUCTURE.
None
None
No
1
IC Title Form No. Form Name
RETURNS RELATING TO CERTAIN CHANGES IN CORPORATE CONTROL OR CAPITAL STRUCTURE -- CO-005-90 (NPRM) 8820
  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 1 0 0 0 0
Annual Time Burden (Hours) 1 1 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
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.
01/27/1992