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TREAS/IRS | RIN: 1545-BH16 | Publication ID: Fall 2015 |
Title: Regulations Regarding the Application of Section 172(h) (Corporate Equity Reduction Interest Losses) to a Consolidated Group | |
Abstract:
Regulations regarding the application of section 172(b)(i)(D) and (g) to disallow the portion of a net operating loss carry back of a stand-alone corporation or consolidated group attributable to interest deductions allocable to corporate equity reduction transactions. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 172 26 U.S.C. 1502 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-140668-07 Drafting attorney: Stephen Cleary (202) 317-5353 Reviewing attorney: Marie C. Milnes-Vasquez (202) 317-5327 Treasury attorney: Krishna P. 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: Stephen R. Cleary Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5423, Washington, DC 20224 Phone:202 317-6847 Fax:855 561-0925 Email: stephen.r.cleary@irscounsel.treas.gov |