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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-135898-04 (NPRM and Temporay Regulations) Extensions of Time to Elect Method for Determining Allowable Loss; REG-152524-02 (NPRM and Temporary Regulations) Guidance Under Section 1502;

ICR 200410-1545-015 · 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
19345 REG-135898-04 (NPRM and Temporay Regulations) Extensions of Time to Elect Method for Determining Allowable Loss; REG-152524-02 (NPRM and Temporary Regulations) Guidance Under Section 1502; Migrated
ICR Details
1545-1774 200410-1545-015
Historical Active 200408-1545-014
TREAS/IRS
REG-135898-04 (NPRM and Temporay Regulations) Extensions of Time to Elect Method for Determining Allowable Loss; REG-152524-02 (NPRM and Temporary Regulations) Guidance Under Section 1502;
Extension without change of a currently approved collection   No
Regular
Approved without change 12/02/2004
Retrieve Notice of Action (NOA) 10/27/2004
  Inventory as of this Action Requested Previously Approved
12/31/2007 12/31/2007 02/28/2005
18,360 0 18,360
36,720 0 36,720
0 0 0
The information is necessary to allow the taxpayer to make certain elections to determine the amount of allowable loss under Sec. 1.337(d)-2T, Sec. 1.1502-20 as currently in effect or under Sec. 1.1502-20 as modified; to allow the taxpayer to waive loss carryovers up to the amount of the Sec. 1.150-20(g) election and to ensure that loss is not disallowed under Sec. 1.337(d)-2T and basis is not reduced under Sec. 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 dispostion of an asset. With respect to Sec. 1.1502-20T, the information also is
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 18,360 18,360 0 0 0 0
Annual Time Burden (Hours) 36,720 36,720 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.
10/27/2004