Final Regulations under Section 382 of the Internal Revenue Code of 1986, Limitations on Corporate Net Operating Loss Carryforwards -- CO-62-89 (Final)
ICR 199704-1545-019
OMB: 1545-1260
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1260 can be found here:
Final Regulations under
Section 382 of the Internal Revenue Code of 1986, Limitations on
Corporate Net Operating Loss Carryforwards -- CO-62-89 (Final)
Extension without change of a currently approved collection
The agency is
not required to display the expiration date.
Inventory as of this Action
Requested
Previously Approved
06/30/2000
06/30/2000
06/30/1997
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The reporting requirement concerns the
election a taxpayer may make to treat as the change data the
effective date of a plan of reorganization in a title 11 or similar
case rather than the confirmation date of a plan.
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.