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TREAS/IRS | RIN: 1545-BJ87 | Publication ID: Fall 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regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law.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). |
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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 |
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Timetable:
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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: Arslan Malik Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5422, Washington, DC 20224 Phone:202 317-6700 Fax:855 604-6086 Email: arslan.malik@irscounsel.treas.gov |