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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-122564-02 (NPRM and Temporary) Carryback of Consolidated Net Operating Losses to Separate Return Years

ICR 200205-1545-009 · OMB 1545-1790 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19376 REG-122564-02 (NPRM and Temporary) Carryback of Consolidated Net Operating Losses to Separate Return Years Migrated
ICR Details
1545-1790 200205-1545-009
Historical Active
TREAS/IRS
REG-122564-02 (NPRM and Temporary) Carryback of Consolidated Net Operating Losses to Separate Return Years
New collection (Request for a new OMB Control Number)   No
Emergency 05/17/2002
Approved without change 05/17/2002
Retrieve Notice of Action (NOA) 05/15/2002
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
11/30/2002 11/30/2002
4,000 0 0
1,000 0 0
0 0 0
Reg. 1.1502-21(b)(3)(ii)(C) provides taxpayers with an election to waive carryback years for certain consolidated net operating losses. To make the election, a taxpayer must attach to its return a statement prescribed by the regulation. The data will be used by Revenue Agents to ensure that taxpayers are preparing their returns in accordance with their elections. Respondents will be consolidated groups (generally not small taxpayers).
None
None
No
1
IC Title Form No. Form Name
REG-122564-02 (NPRM and Temporary) Carryback of Consolidated Net Operating Losses to Separate Return Years
  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 4,000 0 0 4,000 0 0
Annual Time Burden (Hours) 1,000 0 0 1,000 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.
05/15/2002