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Federal forms, ICRs, and supporting documents

OMB control number

TD 8352 (temp & final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD 8531- Final Regulations Under Section 382

OMB 1545-1120 · TREAS/IRS.

OMB 1545-1120

(CO-69-87 and CO-68-87) These previously approved regulations require reporting by a corporation after it undergoes an "ownership change" under sections 382 and 383. Corporations required to report under these regulations include those with capital loss carryovers and excess credits. (CO-18-90) These regulations provide rules for the treatment of options under IRC section 382 for purposes of determining whether a corporation undergoes an ownership change. The regulation allows for certain elections for corporations whose stock is subject to options.

The latest form for TD 8352 (temp & final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD 8531- Final Regulations Under Section 382 expires 2022-03-31 and is listed under ICR 201805-1545-034.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2022 Supporting Statement (1545-1120) TD8352.docxSupporting Statement A
TD 8531 - Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; Pre-change Attributes; Final Regulations Under Section 382 Information collection
TD 8352 (Temp & Final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202112-1545-003 Revision of a currently approved collection 2022-03-31 Approved without change
201805-1545-034 Extension without change of a currently approved collection 2018-12-21 Approved without change
201509-1545-012 Extension without change of a currently approved collection 2015-10-30 Approved without change
201207-1545-040 Extension without change of a currently approved collection 2012-08-27 Approved without change
200906-1545-013 Extension without change of a currently approved collection 2009-06-30 Approved without change
200603-1545-013 Extension without change of a currently approved collection 2006-03-09 Approved without change
200302-1545-006 Extension without change of a currently approved collection 2003-02-25 Approved without change
200002-1545-005 Extension without change of a currently approved collection 2000-02-22 Approved without change
199701-1545-014 Extension without change of a currently approved collection 1997-01-16 Approved without change
199403-1545-001 Revision of a currently approved collection 1994-03-03 Approved without change
199207-1545-029 Revision of a currently approved collection 1992-07-29 Approved without change
198909-1545-071 No material or nonsubstantive change to a currently approved collection 1989-09-14 Approved with change
198909-1545-019 Revision of a currently approved collection 1989-09-25 Approved without change
198905-1545-002 New collection (Request for a new OMB Control Number) 1989-05-30 Approved without change

OMB Details

TD 8352 (Temp & Final) Final Regulations Under Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change Attributes

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