OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

CO-88-90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction...

OMB 1545-1324 · TREAS/IRS.

OMB 1545-1324

This information serves as evidence of an election to apply section 382(1)(6) in lieu of section 382(1)(5) and an election to apply the provisions of the regulations. It is required by the Internal Revenue Service to assure that the proper amount of carryover attributes are used by a loss corporation following specified types of ownership changes.

The latest form for CO-88-90 (TD 8530) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction... expires 2021-01-31 and is listed under ICR 201705-1545-001.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
T.D. 8530.pdf Supplementary Document
2017-05-15 SS 1545-1324r.docSupporting Statement A
CO-88-90 (TD 8530 - Final) Limitation on Net Operating Loss Carryforwards and Certain Built-in Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction... Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
201705-1545-001 Revision of a currently approved collection 2017-06-30 Approved without change
201402-1545-008 Extension without change of a currently approved collection 2014-03-24 Approved without change
201011-1545-035 Extension without change of a currently approved collection 2011-01-18 Approved without change
200709-1545-009 Extension without change of a currently approved collection 2007-10-18 Approved without change
200409-1545-024 Extension without change of a currently approved collection 2004-09-30 Approved without change
200109-1545-022 Extension without change of a currently approved collection 2001-09-19 Approved without change
199809-1545-023 Extension without change of a currently approved collection 1998-09-24 Approved without change
199506-1545-048 Extension without change of a currently approved collection 1995-06-30 Approved without change
199307-1545-040 No material or nonsubstantive change to a currently approved collection 1993-07-27 Approved with change
199207-1545-006 New collection (Request for a new OMB Control Number) 1992-07-30 Approved without change