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TREAS/IRS RIN: 1545-BH16 Publication ID: Fall 2010 
Title: Regulations Regarding the Application of Section 172(h) (Corporate Equity Reduction Interest Losses) to a Consolidated Group 
Abstract: These regulations regard the application of section 172(h) (corporate equity reduction interest losses) to a consolidated group. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 172    26 USC 1502    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-140668-07 Drafting attorney: Sameera Y. Hasan (202) 622-7770 Reviewing attorney: Marie C. Milnes-Vasquez (202) 622-7530 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:
Sameera Y. Hasan
Attorney
Department of the Treasury
Internal Revenue Service
Room 5140, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7770
Fax:202 622-0477
Email: sameera.y.hasan@irscounsel.treas.gov