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TREAS/IRS RIN: 1545-BJ87 Publication ID: Fall 2022 
Title: Amendment of Consolidated Returns Regulations to Reflect Current Law 

This document will contain 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regulations are necessary to update the regulations under section 1502 by revising and removing text that has become outdated as a result of changes in the law.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 would withdraw or partially withdraw numerous notices of proposed rulemaking.

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 
CFR Citation: 26 CFR 1.1502   
Legal Authority: 26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-134420-10 (NPRM) Drafter attorney: Kelton P. Frye (202) 317-6975 Reviewer attorney: William W. Burhop (202) 317-6975 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 
Related RINs: Related to 1545-BM82 
Agency Contact:
Kelton Frye
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5038,
Washington, DC 20224
Phone:202 317-5363