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TREAS/IRS | RIN: 1545-BJ87 | Publication ID: Spring 2018 |
Title: Amendment of Consolidated Returns Regulations to Reflect Current Law | |
Abstract:
This document contains proposed regulations under section 1502 of the Internal Revenue Code (Code). The proposed regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law. The regulations affect corporations filing consolidated returns. This document also withdraws the notice of proposed rulemaking (REG-137519-01) published in the Federal Register on November 14, 2001 (66 FR 57021). Treasury is considering whether we can achieve relevant statutory objectives at a lower cost. |
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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 1.1502 | |
Legal Authority: 26 U.S.C. 1502 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134420-10 Drafter attorney: William W. Burhop (202) 317-6975 Reviewer attorney: Maria Milnes-Vasquez (202) 317-7700 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-BM82 | |
Agency Contact: William Burhop Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5032, Washington, DC 20224 Phone:202 317-5363 Email: william.w.burhop@irscounsel.treas.gov |