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TREAS/OCC RIN: 1557-AF03 Publication ID: Spring 2024 
Title: Tax Allocation Agreements 
Abstract:

The OCC, FRB, and FDIC plan to issue a final rule that would require banks that file income taxes as part of a consolidated group to develop and maintain tax allocation agreements with other members of the consolidated group.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 12 CFR 30   
Legal Authority: 12 U.S.C. 1, 93a, and 371    12 U.S.C. 1462a, 1463, 1464, and 1467a    12 U.S.C. 1818, 1828, 1831p-1, and 1881 to 1884    12 U.S.C. 3102(b)    12 U.S.C. 5412(b)(2)(B)    15 U.S.C. 1681s, 1681w, 6801, and 6805(b)(1)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/10/2021  86 FR 24755   
NPRM Comment Period End  07/09/2021 
Final Rule  To Be Determined 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Information URL: https://www.regulations.gov/document/OCC-2020-0043-0001   Public Comment URL: https://www.regulations.gov/document/OCC-2020-0043-0001  
RIN Data Printed in the FR: No 
Related Agencies: Joint: FRS, FDIC; 
Agency Contact:
Kevin Korzeniewski
Counsel
Department of the Treasury
Comptroller of the Currency
Chief Counsel's Office, 400 7th Street SW,
Washington, DC 20219
Phone:202 649-5490
Email: kevin.korzeniewski@occ.treas.gov