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TREAS/IRS RIN: 1545-BH16 Publication ID: Fall 2018 
Title: Regulations Regarding the Application of Section 172 (Corporate Equity Reduction Interest Losses) to a Consolidated Group 
Abstract:

Regulations regarding the application of section 172(b)(i)(D) and (g) to disallow the portion of a net operating loss carry back of a stand-alone corporation or consolidated group attributable to interest deductions allocable to corporate equity reduction transactions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 172    26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/17/2012  77 FR 57452   
NPRM Comment Period End  12/17/2012 
Final Action  12/00/2019 
Additional Information: REG-140668-07 Drafter attorney: Stephen Cleary (202) 317-5353 Reviewer attorney: Marie C. Milnes-Vasquez (202) 317-5327 Treasury attorney: Colin Campbell (202) 622-2297 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 
Agency Contact:
Stephen R. Cleary
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5423,
Washington, DC 20224
Phone:202 317-6847
Fax:855 561-0925
Email: stephen.r.cleary@irscounsel.treas.gov