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Federal forms, ICRs, and supporting documents

Information Collection Request

CO-25-96 (TD 8824 - Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following

ICR 201711-1545-031 · OMB 1545-1218 · Active

Forms and Documents
DocumentTypeStatusAvailability
TD 8825.rtf Supplementary Document Uploaded 2014-11-20 Available
TD 8823.docx Supplementary Document Uploaded 2014-11-20 Available
1545-1218-Supporting Statement (TD 8824).doc Supporting Statement A Uploaded 2018-01-17 Available
IC Document Collections
IC IDCollectionTypeStatusForm
17963 TD 8824--Final Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following Unchanged
ICR Details
1545-1218 201711-1545-031
Active 201411-1545-031
TREAS/IRS
CO-25-96 (TD 8824 - Final) Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following
Extension without change of a currently approved collection   No
Regular
Approved without change 04/30/2018
Retrieve Notice of Action (NOA) 03/27/2018
  Inventory as of this Action Requested Previously Approved
04/30/2021 36 Months From Approved 04/30/2018
12,054 0 12,054
662 0 662
0 0 0
Section 1502 provides for the promulgation of previously approved regulations with respect to corporations that file consolidated income tax returns. Section 382 limits the amount of income that can be offset by loss carryovers and credits after an ownership change. These final regulations provide rules for applying section 382 to groups of corporations that file a consolidated return.
US Code: 26 USC 1501 Name of Law: Privilege to file consilidated returns
   US Code: 26 USC 382 Name of Law: Limitation on net operating loss carryforwards and certain built-in losses following ownership chan
   US Code: 26 USC 383 Name of Law: Special limitations on certain excess credits, etc.
  
None
Not associated with rulemaking
  82 FR 58693 12/13/2017
83 FR 13178 03/27/2018
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 12,054 12,054 0 0 0 0
Annual Time Burden (Hours) 662 662 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
Lee Kelley 2026227550
  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.
03/27/2018