Rev. Proc. 2002-43, Determination of Substitute Agent for a Consolidated Group

ICR 200809-1545-018

OMB: 1545-1793

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2008-09-22
Supporting Statement A
2008-09-22
IC Document Collections
ICR Details
1545-1793 200809-1545-018
Historical Active 200509-1545-007
TREAS/IRS CB-1793-018
Rev. Proc. 2002-43, Determination of Substitute Agent for a Consolidated Group
Extension without change of a currently approved collection   No
Regular
Approved without change 11/23/2008
Retrieve Notice of Action (NOA) 10/17/2008
  Inventory as of this Action Requested Previously Approved
11/30/2011 36 Months From Approved 11/30/2008
200 0 200
400 0 400
0 0 0

The information is needed in order for (i) a terminating common parent of a consolidated group to notify the IRS that it will terminate and to designate another corporation to be the group's substitute agent, pursuant to Treas. Reg. Sec. 1.1502-77(d)(1) or Sec. 1.1052-77A(d); (ii) the remaining members of a consolidated group to designate a substitute agent pursuant to Sec. 1.1502-77A (d); (iii) the default substitute agent to notify the IRS that it is the default substitute agent pursuant to Sec. 1.1502-77(d)(2); or (iv) requests by a member of the group for the IRS to designate a substitute agent or replace a previously designated substitute agent. The IRS will use the information to determine whether to approve the designation (if approval is required), to designate a substitute agent, or to replace a substitute agent, and to change the IRS’s records to reflect the name and other information about the substitute agent.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 1502 Name of Law: Regulations
  
None

Not associated with rulemaking

  73 FR 42657 06/22/2008
73 FR 61931 10/17/2008
No

1
IC Title Form No. Form Name
Rev. Proc. 2002-43, Determination of Substitute Agent for a Consolidated Group

  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 200 200 0 0 0 0
Annual Time Burden (Hours) 400 400 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Gerald Fleming 202 622-7770

  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.
10/17/2008


© 2024 OMB.report | Privacy Policy