1545-BJ87 202410 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 will contain 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regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law.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 would withdraw or partially withdraw numerous notices of proposed rulemaking. The IRS accepted public comments from August 7, 2023, to November 6, 2023.  The IRS reopened the comment period on December 6, 2023, and accepted public comments until February 5, 2024.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.1502 26 U.S.C. 1502 26 U.S.C. 7805 No NPRM 08/07/2023 88 FR 52057 NPRM Comment Period End 11/06/2023 Correction to NPRM; NPRM Comment Period Reopened 12/06/2023 88 FR 84770 NPRM Comment Period End 02/05/2024 Final Action 12/00/2024 REG-134420-10 (NPRM) Drafter attorney: Kelton P. Frye (202) 317-6975 Reviewer attorney: William W. Burhop (202) 317-6975 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP No No None No No No No 1545-BM82 Related to Kelton Frye Assistant to Branch Chief 1545 Internal Revenue Service IRS 202 317-6975 kelton.p.frye@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 7554, Washington DC 20224