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TREAS/IRS RIN: 1545-BP27 Publication ID: Fall 2019 
Title: ●Consolidated Net Operating Losses 

These proposed regulations implement the amendments to section 172 made by Pub. L. 115-97, section 13302 with respect to affiliated groups of corporations that file consolidated returns.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time 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 1.1502-21   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502    26 U.S.C. 172   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-125716-18 (NPRM) Drafting Attorney: Justin O. Kellar (202) 317-6720 Reviewing Attorney: William W. Burhop (202) 317-5354 Treasury Attorney: Colin Campbell (202) 622-2721 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:
Justin O. Kellar
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-6720
Fax:855 524-2088