LIMITATION ON NET OPERATING LOSS CARRYFORWARDS & CERTAIN BUILT-IN LOSSES FOLLOWING OWNERSHIP CHANGE, SPECIAL RULE FOR VALUE OF A LOSS CORP. UNDER THE ... CO-88-90 NPRM

ICR 199307-1545-040

OMB: 1545-1324

Federal Form Document

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Name
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ICR Details
1545-1324 199307-1545-040
Historical Active 199207-1545-006
TREAS/IRS
LIMITATION ON NET OPERATING LOSS CARRYFORWARDS & CERTAIN BUILT-IN LOSSES FOLLOWING OWNERSHIP CHANGE, SPECIAL RULE FOR VALUE OF A LOSS CORP. UNDER THE ... CO-88-90 NPRM
No material or nonsubstantive change to a currently approved collection   No
Emergency 07/27/1993
Approved with change 07/27/1993
Retrieve Notice of Action (NOA) 07/27/1993
  Inventory as of this Action Requested Previously Approved
10/31/1995 10/31/1995 10/31/1995
3,250 0 1
813 0 1
0 0 0

THIS INFORMATION SERVES AS EVIDENCE OF AN ELECTION TO APPLY SECTION 382(1)(6) IN LIEU OF SECTION 381(1)(5) AND AN ELECTION TO APPLY THE PROVISIONS OF THE PROPOSED REGULATIONS RETROACTIVELY. IT IS REQUIRED B THE INTERNAL REVENUE SERVICE TO ASSURE THAT THE PROPER AMOUNT OF CARRYOVER ATTRIBUTES ARE USED BY A LOSS CORPORATION FOLLOWING SPECIFIE TYPES OF OWNERSHIP CHANGES.

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 3,250 1 0 3,249 0 0
Annual Time Burden (Hours) 813 1 0 812 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.
07/27/1993


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