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TREAS/IRS RIN: 1545-BA05 Publication ID: Spring 2003 
Title: Consolidated Return Intercompany Transaction Rules 
Abstract: The regulation is related to the treatment of the consolidated return intercompany transaction rules as a method of accounting. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 446   
Legal Authority: 26 USC 446    26 USC 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/07/2001  66 FR 56262   
Final Action Completed by TD 9025  12/16/2002  67 FR 76985   
Additional Information: REG-125161-01 Drafting attorney: Vincent Daly (202) 622-7770 Reviewing attorney: Edward Cohen (202) 622-7770 Treasury attorney: Audrey Nacamuli (202) 622-5721 CC:CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Vincent Daly
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 622-7770
Fax:202 622-0477
Email: vincent.daly@irscounsel.treas.gov