OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

TD 8560 (CO-30-92) Consolidated Returns--Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final)

ICR 201207-1545-012 · OMB 1545-1344 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
CO-30-92.SUP.doc Supporting Statement A Uploaded 2012-07-05 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18142 CO-30-92 (TD8560)(Final) Consolidated Returns--Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless Modified
ICR Details
1545-1344 201207-1545-012
Historical Active 200907-1545-001
TREAS/IRS EC-1545-1344-012
TD 8560 (CO-30-92) Consolidated Returns--Stock Basis and Excess Loss Accounts, Earnings and Profits, Absorption of Deductions and Losses, Joining and Leaving Consolidated Groups, Worthless (Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 11/01/2012
Retrieve Notice of Action (NOA) 09/17/2012
  Inventory as of this Action Requested Previously Approved
11/30/2015 36 Months From Approved 10/31/2012
52,049 0 52,049
18,600 0 18,600
0 0 0
The reporting requirements affect consolidated taxpayers who will be making elections (if made) to treat certain loss carryovers as expiring and an election (if made) allocating items between returns. The information will facilitate enforcement of consolidated return regulations.
US Code: 26 USC 1502-31(e) Name of Law: null
   US Code: 26 USC 15022-32 Name of Law: null
   US Code: 26 USC 1502-33 Name of Law: null
   US Code: 26 USC 1052-76 Name of Law: null
   US Code: 26 USC 1502 Name of Law: Regulations
   US Code: 26 USC 1502-32(b)(4) Name of Law: null
   US Code: 26 USC 1502-76(b)(2)(iii) Name of Law: null
   US Code: 26 USC 1501 Name of Law: Priviledge to File Consolidated Returns
  
None
Not associated with rulemaking
  77 FR 25785 05/01/2012
77 FR 57189 09/17/2012
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 52,049 52,049 0 0 0 0
Annual Time Burden (Hours) 18,600 18,600 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
No
No
No
Uncollected
Kenneth Cohen 202 622-7790
  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.
09/17/2012