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TREAS/IRS RIN: 1545-BQ72 Publication ID: Fall 2023 
Title: Certain Dual Consolidated Loss Rules 
Abstract:

The regulation provides rules regarding the determination of dual consolidated losses.

 
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    26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/00/2024 
Additional Information: REG-105128-23 (NPRM) Drafter attorney: Andrew Wigmore (202) 317-5443 Reviewer attorney: Shane McCarrick (202) 317-3800 Treasury attorney: Brett Bloom (202) 622-6596 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Andrew Wigmore
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4579,
Washington, DC 20224
Phone:202 317-5443
Email: andrew.l.wigmore@irscounsel.treas.gov