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Federal forms, ICRs, and supporting documents

Information Collection Request

REGULATIONS UNDER SECTION 1502 OF THE INTERNAL REVENUE CODE OF 1986, OPERATION OF SECTIONS 382 AND 383 WITH RESPECT TO CONSOLIDATED GROUPS

ICR 199402-1545-015 · OMB 1545-1218 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
131794 REGULATIONS UNDER SECTION 1502 OF THE INTERNAL REVENUE CODE OF 1986, OPERATION OF SECTIONS 382 AND 383 WITH RESPECT TO CONSOLIDATED GROUPS Migrated
ICR Details
1545-1218 199402-1545-015
Historical Active 199101-1545-021
TREAS/IRS
REGULATIONS UNDER SECTION 1502 OF THE INTERNAL REVENUE CODE OF 1986, OPERATION OF SECTIONS 382 AND 383 WITH RESPECT TO CONSOLIDATED GROUPS
Extension without change of a currently approved collection   No
Regular
Approved without change 05/02/1994
Retrieve Notice of Action (NOA) 02/01/1994
Expiration date changed to 04/97 to correct desk officer error.
  Inventory as of this Action Requested Previously Approved
04/30/1997 04/30/1997 04/30/1994
1 0 1
1 0 1
0 0 0
SECTION 1502 PROVIDES FOR THE PROMULGATION OF REGULATIONS WITH RESPECT TO CORPORATIONS THAT FILE CONSOLIDATED INCOME TAX RETURNS. SECTION 38 LIMITS THE AMOUNT OF INCOME THAT CAN BE OFFSET BY LOSS CARRYOVERS AFTE AN OWNERSHIP CHANGE. THESE REGULATIONS PROVIDE RULES FOR APPLYING SECTION 382 TO GROUPS FILING CONSOLIDATED RETURNS.
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 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.
02/01/1994