1545-BJ87 201810 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regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law.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).  Treasury is considering whether it can achieve relevant statutory objectives at a lower cost.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No Other 26 CFR 1.1502 26 U.S.C. 1502 26 U.S.C. 7805 No NPRM 12/00/2019 REG-134420-10 Drafter attorney: William W. Burhop (202) 317-6975 Reviewer attorney: Marie Milnes-Vasquez (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP No No None No No No No 1545-BM82 Related to William Burhop Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-5363 william.w.burhop@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5032, Washington DC 20224