Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)

OMB 1545-0046

OMB 1545-0046

Internal Revenue Code section 108 allows taxpayers to exclude from gross income amounts attributable to discharge of indebtedness in title 11 cases, insolvency, or qualified farm indebtedness. Code section 1081(b) allows corporations to exclude from gross income amounts attributable to certain transfers of property. The data is used to verify adjustments to basis of property and reduction of tax attributes.

The latest form for Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) expires 2021-09-30 and can be found here.

All Historical Document Collections
Approved without change
Extension without change of a currently approved collection 2021-09-28
Approved without change
Extension without change of a currently approved collection 2018-06-27
Approved without change
Reinstatement without change of a previously approved collection 2017-12-19
Approved without change
Extension without change of a currently approved collection 2012-11-30
Approved with change
Revision of a currently approved collection 2009-09-16
Approved without change
Extension without change of a currently approved collection 2006-07-10
Approved without change
No material or nonsubstantive change to a currently approved collection 2006-01-26
Approved without change
Extension without change of a currently approved collection 2003-06-19
Approved without change
Extension without change of a currently approved collection 2000-07-05
Approved without change
Extension without change of a currently approved collection 1997-07-21
Approved without change
Revision of a currently approved collection 1994-09-14
Approved with change
No material or nonsubstantive change to a currently approved collection 1993-12-21
Approved with change
No material or nonsubstantive change to a currently approved collection 1993-10-29
Approved without change
Revision of a currently approved collection 1991-11-21
Approved with change
No material or nonsubstantive change to a currently approved collection 1989-08-21
Approved without change
Revision of a currently approved collection 1989-03-31
Approved without change
Revision of a currently approved collection 1986-10-29
Approved without change
Revision of a currently approved collection 1985-04-16
Approved without change
Revision of a currently approved collection 1984-10-03
Approved without change
Revision of a currently approved collection 1983-08-26
Approved without change
Revision of a currently approved collection 1981-12-07
Approved without change
Extension without change of a currently approved collection 1981-10-29
Approved without change
Revision of a currently approved collection 1981-04-01

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