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TREAS/IRS RIN: 1545-BJ87 Publication ID: Spring 2014 
Title: Amendment of Consolidated Returns Regulations To Reflect Current Law 
Abstract: This document contains proposed regulations under section 1502 of the Internal Revenue Code (Code). The proposed regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law. The regulations affect corporations filing consolidated returns. This document also withdraws the notice of proposed rulemaking (REG-137519-01) published in the Federal Register on November 14, 2001 (66 FR 57021). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 1502; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-134420-10 Drafting attorney: Stephanie D. Floyd (202) 317-5081 Reviewing attorney: Lawrence M. Axelrod (202) 317-5337 Treasury attorney: Krishna 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:
Stephanie D. Floyd
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5040,
Washington, DC 20224
Phone:202 317-5081
Fax:202 317-5076
Email: stephanie.d.floyd@irscounsel.treas.gov

 
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