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TREAS/IRS | RIN: 1545-BP84 | Publication ID: Fall 2023 |
Title: Rules Applicable to Consolidated Groups (Temporary) | |
Abstract:
These regulations revise the regulations under section 1502 applicable to consolidated groups. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1502 |
Legal Deadline:
None |
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Timetable:
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Additional Information: 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 | |
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: Stephen R. Cleary Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5423, Washington, DC 20224 Phone:202 317-6847 Fax:855 561-0925 Email: stephen.r.cleary@irscounsel.treas.gov |