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Federal forms, ICRs, and supporting documents

Information Collection Request

CORPORATIONS, CONSOLIDATED RETURNS, SPECIAL RULES RELATING TO DISPOSITIONS AND DECONSOLIDATIONS OF SUBSIDIARY STOCK -- CO-93-90 (FINAL REGULATIONS)

ICR 199410-1545-007 · OMB 1545-1160 · Historical Active

Forms and Documents
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No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
131708 CORPORATIONS, CONSOLIDATED RETURNS, SPECIAL RULES RELATING TO DISPOSITIONS AND DECONSOLIDATIONS OF SUBSIDIARY STOCK -- CO-93-90 (FINAL REGULATIONS) Migrated
ICR Details
1545-1160 199410-1545-007
Historical Active 199110-1545-009
TREAS/IRS
CORPORATIONS, CONSOLIDATED RETURNS, SPECIAL RULES RELATING TO DISPOSITIONS AND DECONSOLIDATIONS OF SUBSIDIARY STOCK -- CO-93-90 (FINAL REGULATIONS)
Revision of a currently approved collection   No
Regular
Approved without change 12/28/1994
Retrieve Notice of Action (NOA) 10/06/1994
  Inventory as of this Action Requested Previously Approved
12/31/1997 12/31/1997 12/31/1994
3,000 0 4,000
6,000 0 8,000
0 0 0
THESE REGULATIONS PREVENT ELIMINATION OF CORPORATE-LEVEL TAX BECAUSE OF THE OPERATION OF THE CONSOLIDATED RETURNS INVESTMENT ADJUSTMENT RULES. STATEMENTS ARE REQUIRED FOR DISPOSITIONS OF A SUBSIDIARY'S STO FOR WHICH LOSSES ARE CLAIMED, FOR BASIS REDUCTIONS WITHIN 2 YEARS OF A STOCK'S DECONSOLIDATION, AND FOR ELECTIONS BY THE COMMON PARENT TO RETAIN THE NOL'S OF A DISPOSED SUBSIDIARY.
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 3,000 4,000 0 0 -1,000 0
Annual Time Burden (Hours) 6,000 8,000 0 0 -2,000 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.
10/06/1994