1545-BP84 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Rules Applicable to Consolidated Groups (Temporary)

These regulations revise the regulations under section 1502 applicable to consolidated groups.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 1502 No Final Temporary Regulations: TD 9900 07/08/2020 85 FR 40892 Final Temporary Regulations Effective 07/02/2020 Final Rule and Removal of Temporary Regulations: TD 9900 12/00/2023 Final Rule and Removal of Temporary Regulations Effective 12/00/2023 REG-109957-20 (TEMP) Drafter attorney: Stephen R. Cleary (202) 317-6847 Reviewer attorney: Jonathan R. Neuville (202) 317-5335 Treasury attorney: Colin Campbell (202) 622-2721 CC:CORP No No None No No No No Stephen Cleary R. Attorney 1545 Internal Revenue Service IRS 202 317-6847 855 561-0925 stephen.r.cleary@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5423, Washington DC 20224