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TREAS/IRS RIN: 1545-BJ11 Publication ID: Spring 2011 
Title: Waiver of Net Operating Loss Carryback for Acquired Member 
Abstract: This project will amend section 1.1502-21 to implement the revisions to code section 172(b)(1)(H), which extend the carryback period for NOLs to 5 years, enacted by the Work Homeownership, and Business Assistance Act of 2009 (WHBAA) that the President signed on Nov. 6, 2009, (Pub. L. 111-92). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 USC 1502    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/23/2010  75 FR 35710   
Withdrawn  09/09/2010    
Additional Information: REG-151605-09 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Marie Milnes-Vasquez (202) 622-7530 Treasury attorney: Donald Bakke (202) 622-0865 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:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov