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Federal forms, ICRs, and supporting documents

Information Collection Request

Limitations on Corporate Net Operating Loss Carryforwards -- Final Regulations under Section 382 of the Internal Revenue Code of 1986, CO-18-90

ICR 199701-1545-014 · OMB 1545-1120 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
17836 Limitations on Corporate Net Operating Loss Carryforwards -- Final Regulations under Section 382 of the Internal Revenue Code of 1986, CO-18-90 Migrated
ICR Details
1545-1120 199701-1545-014
Historical Active 199403-1545-001
TREAS/IRS
Limitations on Corporate Net Operating Loss Carryforwards -- Final Regulations under Section 382 of the Internal Revenue Code of 1986, CO-18-90
Extension without change of a currently approved collection   No
Regular
Approved without change 03/13/1997
Retrieve Notice of Action (NOA) 01/16/1997
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
04/30/2000 04/30/2000 03/31/1997
75,150 0 60,000
220,575 0 220,575
0 0 0
These final regulations provide rules for the treatment of options under IRC section 382 for purposes of determining whether a corporation undergoes an ownership change. The regulation allows for certain elections for corporations whose stock is subject to options.
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 75,150 60,000 0 15,150 0 0
Annual Time Burden (Hours) 220,575 220,575 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.
01/16/1997