CO-49-88 (Final) Limitations on Corporate Net Operating Loss

ICR 200506-1545-011

OMB: 1545-1381

Federal Form Document

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ICR Details
1545-1381 200506-1545-011
Historical Active 200206-1545-004
TREAS/IRS
CO-49-88 (Final) Limitations on Corporate Net Operating Loss
Extension without change of a currently approved collection   No
Regular
Approved without change 08/09/2005
Retrieve Notice of Action (NOA) 06/01/2005
  Inventory as of this Action Requested Previously Approved
08/31/2008 08/31/2008 08/31/2005
2,000 0 2,000
200 0 200
0 0 0

This regulation provides rules for the allocation of a loss corporation's taxable income or net operating loss between the periods before and after an ownership change under section 382 of the Code, including an election to make the allocation based on a closing of the books as of the change date.

None
None


No

1
IC Title Form No. Form Name
CO-49-88 (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 2,000 2,000 0 0 0 0
Annual Time Burden (Hours) 200 200 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.
06/01/2005


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