OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-110405-05; Limitations on Transfers of Built-in Losses (final -TD xxxx)

ICR 201309-1545-020 · OMB 1545-2247 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
SUPPORTING_STATEMENT[1545-Net Built-In Losses].doc Supporting Statement A Uploaded 2013-07-16 Available
IC Document Collections
IC IDCollectionTypeStatusForm
207582 REG-110405-05; Limitations on Transfers of Built-in Losses (final -TD xxxx) New
ICR Details
1545-2247 201309-1545-020
Historical Active 201306-1545-070
TREAS/IRS
REG-110405-05; Limitations on Transfers of Built-in Losses (final -TD xxxx)
New collection (Request for a new OMB Control Number)   No
Regular
Approved without change 09/05/2013
Retrieve Notice of Action (NOA) 09/05/2013
  Inventory as of this Action Requested Previously Approved
08/31/2016 36 Months From Approved
100,000 0 0
75,000 0 0
0 0 0
These regulations will provide guidance for applying 26 U.S.C. 362(e)(2), relating to the limitation on transfer of built-in losses.
US Code: 26 USC 362(e) Name of Law: Basis to corporations
   US Code: 26 USC 7805 Name of Law: Rules and regulations
  
None
1545-BE58 Final or interim final rulemaking 78 FR 54156 09/03/2013
No
1
IC Title Form No. Form Name
REG-110405-05; Limitations on Transfers of Built-in Losses (final -TD xxxx)
  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 100,000 0 0 100,000 0 0
Annual Time Burden (Hours) 75,000 0 0 75,000 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
No
These regulations will provide guidance for applying 26 U.S.C. 362(e)(2), relating to the limitation on transfer of built-in losses. The final regulations will result in an estimated burden increase of 75,000 hours and 100,000 estimated responses per year.
No
No
No
No
No
Uncollected
John Stemwedel 202 622-7489
  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.
07/16/2013