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Federal forms, ICRs, and supporting documents

Information Collection Request

ORGANIZATIONS UNDER COMMON CONTROL, EIGHTY PERCENT CONTROL TEST FOR A BROTHER-SISTER CONTROLLED GROUP - LR-209-074 (T.D. 8179) (FINAL)

ICR 199211-1545-005 · OMB 1545-0797 · Historical Active

Forms and Documents
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IC IDCollectionTypeStatusForm
130677 ORGANIZATIONS UNDER COMMON CONTROL, EIGHTY PERCENT CONTROL TEST FOR A BROTHER-SISTER CONTROLLED GROUP - LR-209-074 (T.D. 8179) (FINAL) Migrated
ICR Details
1545-0797 199211-1545-005
Historical Active 198910-1545-011
TREAS/IRS
ORGANIZATIONS UNDER COMMON CONTROL, EIGHTY PERCENT CONTROL TEST FOR A BROTHER-SISTER CONTROLLED GROUP - LR-209-074 (T.D. 8179) (FINAL)
Extension without change of a currently approved collection   No
Regular
Approved without change 02/02/1993
Retrieve Notice of Action (NOA) 11/03/1992
  Inventory as of this Action Requested Previously Approved
12/31/1995 12/31/1995 12/31/1992
2 0 2
3 0 3
0 0 0
THE INCOME TAX REGULATIONS RELATING TO THE DEFINITION OF A BROTHER-SISTER CONTROLLED GROUP OF CORPORATIONS OR BUSINESSES ARE AMENDED TO REFLECT A RECENT SUPREME COURT DECISION. AMENDMENTS WILL APPLY RETROACTIVELY. HOWEVER, TAXPAYERS MAY ELECT PROSPECTIVE EFFECT IN CERTAIN CIRCUMSTANCES.
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 2 2 0 0 0 0
Annual Time Burden (Hours) 3 3 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.
11/03/1992