[Federal Register Volume 64, Number 92 (Thursday, May 13, 1999)]
[Notices]
[Page 25955]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-12111]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
May 5, 1999.
The Department of Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of
the submission(s) may be obtained by calling the Treasury Bureau
Clearance Officer listed. Comments regarding this information
collection should be addressed to the OMB reviewer listed and to the
Treasury Department Clearance Officer, Department of the Treasury, Room
2110, 1425 New York Avenue, NW., Washington, DC 20220.
DATES: Written comments should be received on or before June 14, 1999,
to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1381.
Regulation Project Number: CO-49-88 Final.
Type of Review: Extension.
Title: Limitations on Corporate Net Operating Loss.
Description: This regulation provides rules for the allocation of a
loss corporation's taxable income or net operating loss between the
periods before and after an ownership change under section 382 of the
Code, including an election to make the allocation based on a closing
of the books as of the change date.
Respondents: Business or other for-profit.
Estimated Number of Respondents: 2,000.
Estimated Burden Hours Per Respondent: 6 minutes.
Frequency of Response: On occasion, Other (when needed).
Estimated Total Reporting Burden: 200 hours.
Clearance Officer: Garrick Shear, Internal Revenue Service, Room
5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of
Management and Budget, Room 10202, New Executive Office Building,
Washington, DC 20503.
Lois K. Holland,
Departmental Reports, Management Officer.
[FR Doc. 99-12111 Filed 5-12-99; 8:45 am]
BILLING CODE 4830-01-U
