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TREAS/IRS RIN: 1545-AV88 Publication ID: Spring 1999 
Title: Consolidated Returns--Limitations on the Use of Certain Losses and Credits 
Abstract: The regulations govern the use of certain tax credits and losses of a consolidated group. 
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: 26 CFR 1    26 CFR 602   
Legal Authority: 26 USC 1502    26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  01/12/1998  63 FR 1803   
NPRM Comment Period End  04/13/1998  63 FR 1803   
Final Action  11/00/1999    
Additional Information: REG-104062-97 Drafting attorney: Charles Whedbee (202) 622-7550. Reviewing attorney: Roy Hirschhorn (202) 622-7770. Treasury attorney: Karen Gilbreath (202) 622-1788. CC:DOM:CORP RFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Charles M. Whedbee
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-7550