TD 9084/REG-106879-00-- Consolidated Loss Recapture Events

ICR 201411-1545-067

OMB: 1545-1796

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2014-12-09
IC Document Collections
IC ID
Document
Title
Status
19391
Modified
ICR Details
1545-1796 201411-1545-067
Historical Active 201111-1545-037
TREAS/IRS
TD 9084/REG-106879-00-- Consolidated Loss Recapture Events
Extension without change of a currently approved collection   No
Regular
Approved without change 03/05/2015
Retrieve Notice of Action (NOA) 12/29/2014
  Inventory as of this Action Requested Previously Approved
03/31/2018 36 Months From Approved 03/31/2015
30 0 30
60 0 60
0 0 0

This document contains final regulations under section 1503(d) regarding the events that require the recapture of dual consolidated losses. These regulations are issued to facilitate compliance by taxpayers with the dual consolidated loss provisions. The regulations generally provide that certain events will not trigger recapture of a dual consolidated loss or payment of the associated interest charge. The regulations provide for the filing of certain agreements in such cases.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 1503 Name of Law: Computation and payment of tax
  
None

Not associated with rulemaking

  79 FR 56435 09/19/2014
79 FR 77084 12/23/2014
No

1
IC Title Form No. Form Name
REG-106879-00 (Final) Consolidated Loss Recapture Events

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 30 30 0 0 0 0
Annual Time Burden (Hours) 60 60 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Kenneth Allison 202 622-3860

  No

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.
12/29/2014


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