CONSOLIDATED RETURN REGULATIONS--ADJUSTMENTS REFLECTING A RESTRUCTURING IN A CONSOLIDATED GROUP LR-12-88 TEMP. LR- -88 NPRM

ICR 198806-1545-022

OMB: 1545-1046

Federal Form Document

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Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
ICR Details
1545-1046 198806-1545-022
Historical Active 198804-1545-001
TREAS/IRS
CONSOLIDATED RETURN REGULATIONS--ADJUSTMENTS REFLECTING A RESTRUCTURING IN A CONSOLIDATED GROUP LR-12-88 TEMP. LR- -88 NPRM
No material or nonsubstantive change to a currently approved collection   No
Emergency 06/15/1988
Approved with change 06/15/1988
Retrieve Notice of Action (NOA) 06/15/1988
  Inventory as of this Action Requested Previously Approved
03/31/1991 03/31/1991 03/31/1991
200 0 200
100 0 50
0 0 0

SECTION 1.1502-31T AND PARA. 1.1502-33T PROVIDE ELECTIONS WHEREBY CONSOLIDATED GROUPS THAT HAVE RESTRUCTURED PRIOR TO APRIL 10, 1988, MA ELECT TO REFLECT THE RESTRUCTURING IN THEIR BASIS AND IN THEIR EARNING AND PROFITS. THE ELECTION IS MADE BY ATTACHING A STATEMENT TO THE GROU CONSOLIDATED RETURN FOR THE TAXABLE YEAR THAT INCLUDES APRIL 10, 1988.

None
None


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 200 200 0 0 0 0
Annual Time Burden (Hours) 100 50 0 50 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  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.
06/15/1988


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