TD 9633 - Limitations on Duplication of Net Built-in Losses

ICR 201608-1545-012

OMB: 1545-2247

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2016-08-25
IC Document Collections
IC ID
Document
Title
Status
207582
Modified
ICR Details
1545-2247 201608-1545-012
Historical Active 201309-1545-020
TREAS/IRS
TD 9633 - Limitations on Duplication of Net Built-in Losses
Extension without change of a currently approved collection   No
Regular
Approved without change 12/06/2016
Retrieve Notice of Action (NOA) 08/31/2016
  Inventory as of this Action Requested Previously Approved
12/31/2019 36 Months From Approved 12/31/2016
100,000 0 100,000
75,000 0 75,000
0 0 0

These regulations will provide guidance for applying 26 U.S.C. 362(e)(2), relating to the limitation on transfer of built-in losses.

US Code: 26 USC 362(e) Name of Law: Basis to corporations
   US Code: 26 USC 7805 Name of Law: Rules and regulations
  
None

Not associated with rulemaking

  81 FR 35818 06/03/2016
81 FR 60124 08/31/2016
No

1
IC Title Form No. Form Name
TD 9633 - Limitations on Duplication of Net Built-in Losses

  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 100,000 100,000 0 0 0 0
Annual Time Burden (Hours) 75,000 75,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Theresa Abell 202 317-5338

  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.
08/31/2016


© 2024 OMB.report | Privacy Policy