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TREAS/IRS RIN: 1545-BM64 Publication ID: Spring 2015 
Title: ●Technical Amendments to the Unified Loss Rule (Temporary) 
Abstract:

Final and temporary regulations modifying consolidated return regulation rules regarding the determination of allowable loss on sub stock.

 

 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1502   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  06/00/2015 
Additional Information: REG-144260-08 (Temporary) Drafting attorney: Julie Wang (202) 317-5145 Reviewing attorney: Theresa Abell (202) 317-5338 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 
Related RINs: Related to 1545-BJ28 
Agency Contact:
Julie Wang
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-6975
Email: julie.t.wang@irscounsel.treas.gov