Rev. Proc. 2002-32 Waiver of 60-month Bar on Reconsolidation after Disaffiliation

ICR 200207-1545-023

OMB: 1545-1784

Federal Form Document

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Document
Name
Status
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ICR Details
1545-1784 200207-1545-023
Historical Active 200204-1545-021
TREAS/IRS
Rev. Proc. 2002-32 Waiver of 60-month Bar on Reconsolidation after Disaffiliation
Extension without change of a currently approved collection   No
Regular
Approved without change 08/22/2002
Retrieve Notice of Action (NOA) 07/16/2002
  Inventory as of this Action Requested Previously Approved
09/30/2005 09/30/2005 10/31/2002
20 0 20
100 0 200
0 0 0

Pursuant to S 1504(a)(3)(B) of the Internal Revenue Code, this procedure grants certain taxpayers a waiver of the general rule of S 1504(a)(3)(A) barring a corporation from filing a consolidated return with a group of which it had ceased to be a member for 60 months following the year of disaffiliation.

None
None


No

1
IC Title Form No. Form Name
Rev. Proc. 2002-32 Waiver of 60-month Bar on Reconsolidation after Disaffiliation

  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 20 20 0 0 0 0
Annual Time Burden (Hours) 100 200 0 -100 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
Yes

$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.
07/16/2002


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