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TREAS/IRS RIN: 1545-BM14 Publication ID: Spring 2015 
Title: Next Day Rule 
Abstract:

These proposed regulations determine the taxable year in which "extraordinary items" that a corporation incurs or accrues on the day the corporation leaves or joins a consolidated group should be reported.

 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1502-13    26 CFR 1.1502-21    26 CFR 1.1502-22    26 CFR 1.1502-76   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502    26 U.S.C. 382(m)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/06/2015  80 FR 12097   
NPRM Comment Period End  06/14/2015 
Additional Information: REG-100400-14 Drafting attorney: Russell Gordon Jones (202) 317-5363 Reviewing attorney: Lawrence Axelrod (202) 317-5337 CC:Corp
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Russell G. Jones
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5430,
Washington, DC 20224
Phone:202 317-5357
Email: russell.g.jones@irscounsel.treas.gov