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TREAS/IRS RIN: 1545-BM82 Publication ID: Spring 2024 
Title: Amendment of Consolidated Return Regulations for Group Continuation 
Abstract:

These proposed regulations would amend the consolidated return rules regarding whether a consolidated group remains in existence or terminates if the group’s common parent ceases to be the common parent. In addition, the proposed regulations would modify and clarify the rules for determining which group continues if one group acquires another group.

 
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 1502   
Legal Authority: 26 U.S.C. 1502    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-121596-15 (NPRM) Drafter attorney: Lola Johnson (202) 317-5063 Reviewer attorney: Gerald B. Fleming (202) 317-6885 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-BJ87 
Agency Contact:
Lola L. Johnson
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5063
Fax:855 561-0924
Email: lola.l.johnson@irscounsel.treas.gov