OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

CO-93-90 (Final) Corporations; Consolidated Returns-Special Rules Relating To Dispositions and Deconsolidations of Subsidiary Stock

ICR 201003-1545-024 · OMB 1545-1160 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
SS.doc Supporting Statement A Uploaded 2010-03-10 Available
IC Document Collections
IC IDCollectionTypeStatusForm
17908 CO-93-90 (Final) Corporations; Consolidated Returns-Special Rules Relating To Dispositions and Deconsolidations of Subsidiary Stock Unchanged
ICR Details
1545-1160 201003-1545-024
Historical Active 200611-1545-044
TREAS/IRS ah-1160-024
CO-93-90 (Final) Corporations; Consolidated Returns-Special Rules Relating To Dispositions and Deconsolidations of Subsidiary Stock
Extension without change of a currently approved collection   No
Regular
Approved without change 05/16/2010
Retrieve Notice of Action (NOA) 03/30/2010
  Inventory as of this Action Requested Previously Approved
05/31/2013 36 Months From Approved 05/31/2010
3,000 0 3,000
6,000 0 6,000
0 0 0
These regulations prevent elimination of corporate-level tax because of the operation of the consolidated returns investment adjustment rules. Statements are required for dispositions of a subsidiary's stock for which losses are claimed, for basis reductions within 2 years of the stock's deconsolidation, and for elections by the common parent to retain the NOLs of a disposed subsidiary.
US Code: 26 USC 1502 Name of Law: Regulations.
  
None
1545-AP20 Final or interim final rulemaking 56 FR 47380 09/19/1991
  74 FR 54627 10/29/2009
75 FR 14253 03/24/2010
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 3,000 3,000 0 0 0 0
Annual Time Burden (Hours) 6,000 6,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
No
Uncollected
Sean Duffley 202 622-7730
  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.
03/30/2010