OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Extensions of Time to Elect Method for Determining Allowable Loss

OMB 1545-1774 · TREAS/IRS.

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 is listed under ICR 201708-1545-001.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Ann 2005-25.pdf Supplementary Document
REG-135898-04.pdf Supplementary Document
2017 SS 1545-1774.docSupporting Statement A
TD 9187(Final) Extensions of Time to Elect Method for Determining Allowable Loss Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
201708-1545-001 Extension without change of a currently approved collection 2017-11-20 Approved without change
201402-1545-030 Revision of a currently approved collection 2014-04-30 Approved without change
201012-1545-028 Extension without change of a currently approved collection 2011-02-25 Approved without change
200710-1545-017 Extension without change of a currently approved collection 2007-12-27 Approved without change
200410-1545-015 Extension without change of a currently approved collection 2004-10-27 Approved without change
200408-1545-014 Revision of a currently approved collection 2004-08-17 Approved without change
200307-1545-025 Extension without change of a currently approved collection 2003-07-08 Approved without change
200304-1545-002 Revision of a currently approved collection 2003-04-02 Approved without change
200206-1545-007 Extension without change of a currently approved collection 2002-06-04 Approved without change
200205-1545-032 No material or nonsubstantive change to a currently approved collection 2002-05-17 Approved without change
200202-1545-003 New collection (Request for a new OMB Control Number) 2002-02-06 Approved without change