CO-99-91 (Final) Limitations on Corporate Net Operating Loss

ICR 200109-1545-023

OMB: 1545-1345

Federal Form Document

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Name
Status
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ICR Details
1545-1345 200109-1545-023
Historical Active 199809-1545-013
TREAS/IRS
CO-99-91 (Final) Limitations on Corporate Net Operating Loss
Extension without change of a currently approved collection   No
Regular
Approved without change 11/19/2001
Retrieve Notice of Action (NOA) 09/19/2001
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
11/30/2004 11/30/2004 11/30/2001
10 0 10
10 0 10
0 0 0

This regulation modifies the application of segregation rules under section 382 in the case of certain issuances of stock by a loss corporation. This regulation provides that the segregation rules do not apply to small issuances of stock, as defined, and apply only in part to certain other issuances of stock for cash.

None
None


No

1
IC Title Form No. Form Name
CO-99-91 (Final) Limitations on Corporate Net Operating Loss

  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 10 10 0 0 0 0
Annual Time Burden (Hours) 10 10 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
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.
09/19/2001


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