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TREAS/IRS RIN: 1545-BQ72 Publication ID: 2026 
Title: Certain Dual Consolidated Loss Rules 
Abstract:

The regulation provides rules regarding the application of the dual consolidated loss rules and the treatment of certain disregarded payments. 

 
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 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/06/2024  89 FR 64750   
NPRM; Correction  09/03/2024  89 FR 71214   
NPRM Comment Period End  10/07/2024 
TD 10026  01/14/2025  90 FR 3003   
Final Action  11/00/2026 
Additional Information: REG-105128-23 (NPRM) Drafter attorney: Mark Terrell (646) 259-8431 Reviewer attorney: Karen Li (202) 317-6075 Treasury attorney: Deborah Tarwasokono (202) 557-0817 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mark Terrell
Attorney
Department of the Treasury
Internal Revenue Service
33 Maiden Lane , Cube 14-5,
New York, NY 10038
Phone:646 259-8431
Fax:855 589-8672
Email: mark.t.terrell@irscounsel.treas.gov