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Federal forms, ICRs, and supporting documents

Information Collection Request

TD 8825 (Final) - Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups

ICR 201808-1545-001 · OMB 1545-1434 · Active

Forms and Documents
DocumentTypeStatusAvailability
TD 8825.pdf.docx Supplementary Document Uploaded 2018-08-20 Available
2018-09-25_SS_1545-1434rMB.doc Supporting Statement A Uploaded 2018-09-26 Available
IC Document Collections
IC IDCollectionTypeStatusForm
18334 TD 8825 (Final) - Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups Modified
ICR Details
1545-1434 201808-1545-001
Active 201508-1545-017
TREAS/IRS
TD 8825 (Final) - Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups
Extension without change of a currently approved collection   No
Regular
Approved without change 02/11/2019
Retrieve Notice of Action (NOA) 11/30/2018
  Inventory as of this Action Requested Previously Approved
02/28/2022 36 Months From Approved 02/28/2019
3,500 0 3,500
875 0 875
0 0 0
Section 382 limits the amount of income that can be offset by loss carryovers after an ownership change. These previously approved regulations provide rules for applying section 382 in the case of short taxable years and with respect to controlled groups.
US Code: 26 USC 382 Name of Law: Limitation on net operating loss carryforwards and certain built-in losses following ownership chang
  
None
Not associated with rulemaking
  83 FR 20144 05/07/2018
83 FR 61722 11/30/2018
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 3,500 3,500 0 0 0 0
Annual Time Burden (Hours) 875 875 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.
11/30/2018