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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
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:
Lynlee Baker
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5409,
Washington, DC 20224
Phone:202 317-5141
Fax:202 317-6670

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