Regulations under Section 1502 of the Internal Revenue Code of Consolidated Groups

ICR 199606-1545-008

OMB: 1545-1218

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
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ICR Details
1545-1218 199606-1545-008
Historical Active 199410-1545-023
TREAS/IRS
Regulations under Section 1502 of the Internal Revenue Code of Consolidated Groups
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved without change 06/06/1996
Retrieve Notice of Action (NOA) 06/06/1996
  Inventory as of this Action Requested Previously Approved
04/30/1997 04/30/1997 04/30/1997
9,125 0 1
380 0 1
0 0 0

Section 1502 provides for the promulgation of regulations with respect to corporations that file consolidated income tax returns. Section 38 limits the amount of income that can be offset by loss carryovers after an ownership change. These regulations provide rules for applying section 382 to groups filing consolidated returns.

None
None


No

1
IC Title Form No. Form Name
Regulations under Section 1502 of the Internal Revenue Code of Consolidated Groups CO-25-96, (NPRM-AND, TEMPORARY)

  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 9,125 1 0 9,124 0 0
Annual Time Burden (Hours) 380 1 0 379 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.
06/06/1996


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