This script search US Code. View Rule
Menu Item - Home
Menu Item - Agenda Main page
Menu Item - Historical Agenda
Menu Item - Historical Agenda
Menu Item - Agenda Search
Menu Item - EO Dashboard
Menu Item - Reg Review
Menu Item - EO Agency lists
Menu Item - EO Search
Menu Item - EO Historical Reports
Menu Item - Review Counts
Menu Item - OIRA Letters
Menu Item - EOM 12866 Search
Menu Item - EO XML Reports
Menu Item - ICR Dashboard page
Menu Item - ICR Main page
Menu Item - ICR Search
Menu Item - ICR XML Reports
Menu Item - FAQ
Menu Item - Additional Resources
Menu Item - Contact Us
Search: Agenda Reg Review ICR
       Search

View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BH16 Publication ID: Spring 2014 
Title: Regulations Regarding the Application of Section 172(h) (Corporate Equity Reduction Interest Losses) to a Consolidated Group 
Abstract: Regulations regarding the application of section 172(b)(i)(E) and (h) to disallow the portion of a net operating loss carry back of a stand alone corporation or consolidated group attributable to interest deductions allocable to corporate equity reduction transactions. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 172; 26 USC 1502; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/17/2012  77 FR 57452 
NPRM Comment Period End  12/17/2012   
Final Action  12/00/2014   
Additional Information: REG-140668-07 Drafting attorney: Amie Colwell Breslow (202) 317-5331 Reviewing attorney: Marie C. Milnes-Vasquez (202) 317-5327 Treasury attorney: krishna P. Vallabhaneni (202) 622-0835 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Amie Colwell Breslow
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5409,
Washington, DC 20224
Phone:202 622-7530
Fax:202 622-7556
Email: amie.c.breslow@irscounsel.treas.gov

 
About Us   Vertical Spacer Spacer Related Resources   Vertical Spacer Spacer Disclosure   Vertical Spacer Spacer Accessibility   Vertical Spacer Spacer Privacy Policy   Vertical Spacer Spacer Contact Us