OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group

ICR 201905-1545-016 · OMB 1545-1699 · Active

Forms and Documents
DocumentTypeStatusAvailability
Revenue Procedure 2015-26.docx Supplementary Document Uploaded 2019-05-30 Available
Rev_Proc_2002-43.pdf Supplementary Document Uploaded 2019-05-30 Available
2019-06-25_SS_1545-1699rEC.doc Supporting Statement A Uploaded 2019-06-25 Available
IC Document Collections
IC IDCollectionTypeStatusForm
219670 TD 9715, Agent for Consolidated Group Other-Treasury Decision Unchanged
19169 TD 9002, Agent for Consolidated Group Other-Treasury Decision 9002 Unchanged
ICR Details
1545-1699 201905-1545-016
Active 201601-1545-009
TREAS/IRS
TD 9715; Rev. Proc. 2015-26 (Formerly TD 9002; Rev Proc 2002-43), Agent for Consolidated Group
Extension without change of a currently approved collection   No
Regular
Approved without change 11/04/2019
Retrieve Notice of Action (NOA) 08/28/2019
  Inventory as of this Action Requested Previously Approved
11/30/2022 36 Months From Approved 11/30/2019
200 0 200
400 0 400
0 0 0
Section 1501 of the Internal Revenue Code (the “Code”) states that an affiliated group of corporations shall have the privilege of making a consolidated return with respect to the Federal income taxes for the taxable year in lieu of separate returns. Section 1502 of the Code states that the Secretary of the Treasury shall prescribe such regulations as deemed necessary in order to determine, compute and assess the Federal income tax liability of any affiliated group of corporations making a consolidated Federal income tax return. The rules in Treas. Reg. §§ 1.1502-77, 1.1502-77A, and 1.1502-77B, Rev. Proc. 2002-43 and Rev. Proc. 2015-26 necessitate collecting information from taxpayers in order for the Commissioner to more effectively communicate with the agent to determine the group’s Federal income tax liability.
US Code: 26 USC 1502 Name of Law: Agency for Consolidated Group
  
None
Not associated with rulemaking
  84 FR 16760 04/22/2019
84 FR 45212 08/28/2019
No
2
IC Title Form No. Form Name
TD 9002, Agent for Consolidated Group
TD 9715, Agent for Consolidated Group
  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 200 200 0 0 0 0
Annual Time Burden (Hours) 400 400 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    Yes
    No
No
No
No
Uncollected
Gerald Fleming 202 622-7770
  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.
08/28/2019