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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-152524-02 (NPRM and Temporary Regulations) Guidance Under Section 1502; Amendment of Waiver of Loss Carryovers from Separate Return Limitation Years; REG-123305-02 ...............

ICR 200307-1545-025 · OMB 1545-1774 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19343 REG-152524-02 (NPRM and Temporary Regulations) Guidance Under Section 1502; Amendment of Waiver of Loss Carryovers from Separate Return Limitation Years; REG-123305-02 ............... Migrated
ICR Details
1545-1774 200307-1545-025
Historical Active 200304-1545-002
TREAS/IRS
REG-152524-02 (NPRM and Temporary Regulations) Guidance Under Section 1502; Amendment of Waiver of Loss Carryovers from Separate Return Limitation Years; REG-123305-02 ...............
Extension without change of a currently approved collection   No
Regular
Approved without change 08/08/2003
Retrieve Notice of Action (NOA) 07/08/2003
  Inventory as of this Action Requested Previously Approved
08/31/2006 08/31/2006 10/31/2003
15,200 0 15,200
30,400 0 30,400
0 0 0
The information is necessary to allow the taxpayer to make certai elections to determine the amount of allowable loss under 1.337(d 2-T, 1.502-20 as currently in effect or under 1.1502-20 as modified; to allow the taxpayer to waive loss carryovers up to the amount of the 1.1502-20(g) election; and to ensure that loss is not disallowed under 1.337(d)-2T and basis is not reduced under 1.337(d)-2T to the extent the taxpayer establishes that the loss or basis is not attributable to the recognition of built in gain on the disposition of an asset. With respect to 1.1502-20T, the information also is necessary to allow the common parent.....
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 15,200 15,200 0 0 0 0
Annual Time Burden (Hours) 30,400 30,400 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.
07/08/2003