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TREAS/IRS RIN: 1545-BM82 Publication ID: Fall 2017 
Title: Amendment of Consolidated Return Regulations for Group Continuation  
Abstract:

Proposed regulations amending the consolidated return rules for group continuation.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1502   
Legal Authority: 26 U.S.C 1502    26 U.S.C 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2017 
Additional Information: REG-121596-15 Drafting attorney: Lola Johnson (202) 317-5063 Reviewing attorney: Gerald B. Fleming (202) 317-6885 Treasury attorney: Brett York (202) 622-1285 CC:CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ87 
Agency Contact:
Lola L. Johnson
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5063
Fax:855 561-0924
Email: lola.l.johnson@irscounsel.treas.gov