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TREAS/IRS | RIN: 1545-BM14 | Publication ID: Spring 2016 |
Title: Reporting Income and Deductions of a Corporation That Becomes or Ceases to be a Member of a Consolidated Group | |
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. |
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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: 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 |
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Timetable:
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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 |