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TREAS/IRS RIN: 1545-BN99 Publication ID: Spring 2024 
Title: Next Day Rule 
Abstract:

These proposed regulations determine the taxable year in which extraordinary items that a corporation incurs or accrues on the day the corporation leaves or joins a consolidated group should be reported.

 
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 1.1361-5    26 CFR 1.1362-3    26 CFR 1.1502-13    26 CFR 1.1502-15    26 CFR 1.1502-21    26 CFR 1.1502-22    26 CFR 1.1502-28    26 CFR 1.1502-32    26 CFR 1.1502-76    26 CFR 1.1502-93    26 CFR 1.1502-95    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502    26 U.S.C. 382(m)    26 U.S.C. 1361    26 U.S.C. 1362   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-126369-17 (NPRM) Drafter attorney: Justin O. Kellar (202) 317-6720 Reviewer attorney: Russell G. Jones (202) 317-5357 Treasury attorney: Colin Campbell (202) 622-2297 CC:CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
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