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Federal forms, ICRs, and supporting documents

Information Collection Request

TD 8352 (temp & final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD 8531- Final Regulations Under Section 382

ICR 201805-1545-034 · OMB 1545-1120 · Active

Forms and Documents
DocumentTypeStatusAvailability
2018-10-02_SS_1545-1120rLV.doc Supporting Statement A Uploaded 2018-10-02 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
189768 TD 8531 - Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; Pre-change Attributes; Final Regulations Under Section 382 Unchanged
17839 TD 8352 (Temp & Final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes Unchanged
ICR Details
1545-1120 201805-1545-034
Active 201509-1545-012
TREAS/IRS
TD 8352 (temp & final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD 8531- Final Regulations Under Section 382
Extension without change of a currently approved collection   No
Regular
Approved without change 03/19/2019
Retrieve Notice of Action (NOA) 12/21/2018
OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
  Inventory as of this Action Requested Previously Approved
03/31/2022 36 Months From Approved 03/31/2019
75,150 0 75,150
220,575 0 220,575
0 0 0
(CO-69-87 and CO-68-87) These previously approved regulations require reporting by a corporation after it undergoes an "ownership change" under sections 382 and 383. Corporations required to report under these regulations include those with capital loss carryovers and excess credits. (CO-18-90) These regulations provide rules for the treatment of options under IRC section 382 for purposes of determining whether a corporation undergoes an ownership change. The regulation allows for certain elections for corporations whose stock is subject to options.
US Code: 26 USC 382 (a) Name of Law: General Rule
   US Code: 26 USC 382 (g) Name of Law: Owenership Change
   US Code: 26 USC 1.382-2T(a)(2)(ii) Name of Law: null
  
None
Not associated with rulemaking
  83 FR 18873 04/30/2018
83 FR 27735 12/21/2018
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 75,150 75,150 0 0 0 0
Annual Time Burden (Hours) 220,575 220,575 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Uncollected
Marie Milnes-Vasquez 202 317-5327
  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.
12/21/2018