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Federal forms, ICRs, and supporting documents

Information Collection Request

Limitation on Corporate Net Operating Loss Carryforwards -- CO-45-91 (Final)

ICR 199910-1545-003 · OMB 1545-1275 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
18055 Limitation on Corporate Net Operating Loss Carryforwards -- CO-45-91 (Final) Migrated
ICR Details
1545-1275 199910-1545-003
Historical Active 199609-1545-013
TREAS/IRS
Limitation on Corporate Net Operating Loss Carryforwards -- CO-45-91 (Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 12/01/1999
Retrieve Notice of Action (NOA) 10/08/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
12/31/2002 12/31/2002 11/30/1999
650 0 650
200 0 200
0 0 0
Sections 1.382-9(d)(2)(iii) and (d)(4)(iv) allow a loss corporation to rely on a statement by beneficial owners of indebtedness in determining whether the loss corporation qualifies under section 382(1)(5). Section 1.382-9(d)(6)(ii) requires a loss corporation to file an election if it wants to apply the regulations retroactively or revoke a prior section 382(1)(6) election.
None
None
No
1
IC Title Form No. Form Name
Limitation on Corporate Net Operating Loss Carryforwards -- CO-45-91 (Final)
  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 650 650 0 0 0 0
Annual Time Burden (Hours) 200 200 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.
10/08/1999