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TREAS/IRS | RIN: 1545-BP27 | Publication ID: Spring 2020 |
Title: Consolidated Net Operating Losses | |
Abstract:
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. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
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 1.1502-21 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 1502 26 U.S.C. 172 |
Legal Deadline:
None |
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Timetable:
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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 Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5140, Washington, DC 20224 Phone:202 317-6720 Fax:855 524-2088 Email: justin.o.kellar@irscounsel.treas.gov |