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TREAS/IRS RIN: 1545-BC23 Publication ID: Fall 2010 
Title: Special Consolidated Return Rules for Interest Expense Disallowed Under Section 265(a)(2) 
Abstract: The regulation will address the treatment of interest income with respect to an intercompany loan when the source of funds is borrowing from a nonmember and there is a disallowance of interest expense under section 265(a)(2). 
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 USC 1502    26 USC 7701    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/07/2004  69 FR 25535   
NPRM Comment Period End  08/05/2004    
Final Action  06/00/2011    
Additional Information: REG-128590-03 Drafting attorney: Frances L. Kelly (202) 622-7072 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:
Frances L. Kelly
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7072
Email: frances.l.kelly@irscounsel.treas.gov