1545-BJ87 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Amendment of Consolidated Returns Regulations to Reflect Current Law

This document contains proposed regulations under section 1502 of the Internal Revenue Code (Code). The proposed regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law. The regulations affect corporations filing consolidated returns. This document also withdraws the notice of proposed rulemaking (REG-137519-01) published in the Federal Register on November 14, 2001 (66 FR 57021).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 1502 26 USC 7805 No NPRM 12/00/2014 REG-134420-10 Drafting attorney: Stephanie D. Floyd (202) 317-5081 Reviewing attorney: Lawrence M. Axelrod (202) 317-5337 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC: CORP No No None No No No No Arslan Malik Attorney 1545 Internal Revenue Service IRS 202 317-6700 855 604-6086 arslan.malik@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5422, Washington DC 20224