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TREAS/IRS RIN: 1545-BH31 Publication ID: Fall 2014 
Title: Regulations Revising Section 1.1502-77 Regarding Agency for a Consolidated Group 
Abstract: This notice of proposed rulemaking clarifies and updates current final regulations under section 1.1502-77. Section 1.1502-77 provides rules for determining which entity is the agent for a consolidated tax group. 
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 7805    26 USC 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/30/2012  77 FR 31786   
NPRM Comment Period End  08/30/2012 
Final Rule  11/00/2014 
Additional Information: REG-142561-07 Drafting attorney: Richard M. Heinecke (202) 317-5324 Reviewing attorney: Gerald B. Fleming (202) 317-6885 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:
Richard M. Heinecke
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6065
Fax:202 317-5076
Email: richard.m.heinecke@irscounsel.treas.gov