LIMITATIONS ON CORPORATE NET OPERATING LOSS CARRYFORWARDS, CO-18-91 NPRM, PROPOSED AMENDMENTS TO TEMPORARY REGULATIONS UNDER SECTION 382 OF THE INTERNAL REVENUE CODE OF 1986
ICR 199207-1545-047
OMB: 1545-1281
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LIMITATIONS ON CORPORATE NET
OPERATING LOSS CARRYFORWARDS, CO-18-91 NPRM, PROPOSED AMENDMENTS TO
TEMPORARY REGULATIONS UNDER SECTION 382 OF THE INTERNAL REVENUE
CODE OF 1986
No
material or nonsubstantive change to a currently approved
collection
THE REGULATION PROPOSES AMENDMENTS TO
THE TEMPORARY REGULATIONS UNDER SECTION 382. THE PROPOSED
AMENDMENTS WILL EXEMPT CERTAIN REGULATED INVESTMENT COMPANY
TRANSACTIONS FROM THE STOCK OWNERSHIP CHANGE RULES OF SECTION
1.382-2T(J) (2).
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.