Extensions of Time to Elect Method for Determining Allowable Loss

OMB 1545-1774

OMB 1545-1774

The regulations disallow certain losses recognized on sales of subsidiary stock by members of a consolidated group and apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. The information is necessary to allow the taxpayer to make certain elections to determine the amount of allowable loss under sec. 1.337(d)-2 and under sec. 1.1502-32(b)(4), to amend its waiver so that it may use its acquired subsidiary's losses.

The latest form for Extensions of Time to Elect Method for Determining Allowable Loss expires 2021-03-31 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supplementary Document
Supplementary Document
Supporting Statement A
All Historical Document Collections
Approved without change
 Extension without change of a currently approved collection 2017-11-20
Approved without change
 Revision of a currently approved collection 2014-04-30
Approved without change
 Extension without change of a currently approved collection 2011-02-25
Approved without change
 Extension without change of a currently approved collection 2007-12-27
Approved without change
 Extension without change of a currently approved collection 2004-10-27
Approved without change
 Revision of a currently approved collection 2004-08-17
Approved without change
 Extension without change of a currently approved collection 2003-07-08
Approved without change
 Revision of a currently approved collection 2003-04-02
Approved without change
 Extension without change of a currently approved collection 2002-06-04
Approved without change
 No material or nonsubstantive change to a currently approved collection 2002-05-17
Approved without change
 New collection (Request for a new OMB Control Number) 2002-02-06
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