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TREAS/IRS RIN: 1545-BP84 Publication ID: Fall 2023 
Title: Rules Applicable to Consolidated Groups (Temporary) 

These regulations revise the regulations under section 1502 applicable to consolidated groups.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502   
Legal Deadline:  None
Action Date FR Cite
Final Temporary Regulations: TD 9900  07/08/2020  85 FR 40892   
Final Temporary Regulations Effective  07/02/2020 
Final Rule and Removal of Temporary Regulations: TD 9900  12/00/2023 
Final Rule and Removal of Temporary Regulations Effective  07/12/2023  88 FR 44210   
Additional Information: REG-109957-20 (TEMP) Drafter attorney: Stephen R. Cleary (202) 317-6847 Reviewer attorney: Jonathan R. Neuville (202) 317-5335 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:
Stephen R. Cleary
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5423,
Washington, DC 20224
Phone:202 317-6847
Fax:855 561-0925