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Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 199909-1545-001 · 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
17961 Limitations on Net Operating Loss Carry-Forwards and Certain Built-In Losses and Credit Following an.... -- CO-25-96 (Final) Regulations under Section 1502 of the Internal Revenue Code, 1986 Migrated
ICR Details
1545-1218 199909-1545-001
Historical Active 199906-1545-016
TREAS/IRS
Limitations on Net Operating Loss Carry-Forwards and Certain Built-In Losses and Credit Following an.... -- CO-25-96 (Final) Regulations under Section 1502 of the Internal Revenue Code, 1986
Extension without change of a currently approved collection   No
Regular
Approved without change 10/28/1999
Retrieve Notice of Action (NOA) 09/03/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
10/31/2002 10/31/2002 12/31/1999
12,054 0 12,054
662 0 662
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 ownership 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 12,054 0 0 0 0
Annual Time Burden (Hours) 662 662 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.
09/03/1999