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TREAS/IRS

RIN: 1545-BH31

Publication ID: Spring 2015

Title: Regulations Revising Section 1.1502-77 Regarding Agency for a Consolidated Group
Abstract: This Treasury Decision 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: Completed Actions
Major: No	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 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 Completed by TD 9715	04/01/2015	80 FR 17314
Final Rule Effective	04/01/2015

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