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Federal forms, ICRs, and supporting documents

Information Collection Request

Notice XXXX-XX (NOT-138529-05) Section 1503(d) Failure to File Relief

ICR 200512-1545-017 · OMB 1545-1987 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19734 Notice XXXX-XX (NOT-138529-05) Section 1503(d) Failure to File Relief Migrated
ICR Details
1545-1987 200512-1545-017
Historical Active
TREAS/IRS
Notice XXXX-XX (NOT-138529-05) Section 1503(d) Failure to File Relief
New collection (Request for a new OMB Control Number)   No
Emergency 12/20/2005
Approved without change 12/19/2005
Retrieve Notice of Action (NOA) 12/15/2005
  Inventory as of this Action Requested Previously Approved
06/30/2006 06/30/2006
898 0 0
1,238 0 0
0 0 0
Treasury regulation Sec. 1.1503-2(b) provides that a dual consolidated loss of a dual resident corporation cannot offset the taxable income of any domestic affiliate in the taxable year in which the loss is recognized or in any other taxable year. To implement this general rule and its exceptions, Tres. Reg. Subsection 1.1503-2, 1.1503-2A, and 1.1503-2T require various filing to be included in a timely filed tax return. Taxpayers that fall to include Sec. 1503(d) filings on a timely basis are currently required to request an extension of time to file under the provisions of Sec. 301.9100-1 through 301.9100-3.
None
None
No
1
IC Title Form No. Form Name
Notice XXXX-XX (NOT-138529-05) Section 1503(d) Failure to File Relief
  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 898 0 0 898 0 0
Annual Time Burden (Hours) 1,238 0 0 1,238 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.
12/15/2005