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TREAS/IRS RIN: 1545-BQ51 Publication ID: Spring 2023 
Title: Single-Entity Treatment of Consolidated Groups for Specific Purposes 
Abstract:

Rule to treat members of a consolidated group as a single United States shareholder in certain cases for purposes of applying section 951(a)(2)(B).

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.1502-80   
Legal Authority: 26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/14/2022  87 FR 76430   
NPRM Comment Period End  01/18/2023 
Final Action: TD 9973  02/23/2023  88 FR 11393   
Final Action Effective  02/23/2023 
Additional Information: REG-113839-22 (NPRM) Drafter attorney: Joshua Roffenbender (202) 317-6934 Reviewer attorney: Paul McLaughlin (202) 317-5286 Treasury attorney: James Wang (202) 622-2198 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Joshua P. Roffenbender
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4706,
Washington, DC 20224
Phone:202 317-6934
Fax:855 584-5146
Email: joshua.p.roffenbender@irscounsel.treas.gov