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Federal forms, ICRs, and supporting documents

Information Collection Request

Regulations under Section 1502 of the Internal Revenue Code of 1986, Limitations on Net Operating Loss Carryforwards and Certain Built-In Losses and Credits Following -- CO-25-96 (Final)

ICR 199906-1545-016 · 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
17960 Regulations under Section 1502 of the Internal Revenue Code of 1986, Limitations on Net Operating Loss Carryforwards and Certain Built-In Losses and Credits Following -- CO-25-96 (Final) Migrated
ICR Details
1545-1218 199906-1545-016
Historical Active 199702-1545-017
TREAS/IRS
Regulations under Section 1502 of the Internal Revenue Code of 1986, Limitations on Net Operating Loss Carryforwards and Certain Built-In Losses and Credits Following -- CO-25-96 (Final)
Revision of a currently approved collection   No
Emergency 06/18/1999
Approved without change 06/17/1999
Retrieve Notice of Action (NOA) 06/15/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
12/31/1999 12/31/1999 04/30/2000
12,054 0 9,125
662 0 380
0 0 0
Section 1502 provides for the promulgation of regulations with respect to corporations that file consolidated income tax returns. Section 382 limits the amount of income that can be offset by loss carryovers and credits after an ownerhsip change. These final regulations provide rules for applying section 382 to groups of corporations that file a consolidated return.
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 12,054 9,125 0 2,929 0 0
Annual Time Burden (Hours) 662 380 0 282 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
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.
06/15/1999