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TREAS/IRS | RIN: 1545-AV88 | Publication ID: Spring 1998 |
Title: ●Consolidated Returns - Limitations on the Use of Certain Losses and Credits | |
Abstract: The regulations govern the use of tax credits by a consolidated group and its members. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 26 CFR 602 | |
Legal Authority: 26 USC 1502 26 USC 7805 |
Timetable:
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Additional Information: REG-104062-97 ^PDrafting attorney: Roy Hirschhorn (202) 622-7770. ^PReviewing attorney: Charles Whedbee (202) 622-7550. ^PTreasury attorney: Seth Green (202) 622-0865. ^PCC:DOM:CORP ^PRFA: N | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Included in the Regulatory Plan: No | |
Agency Contact: |