Department of Treasury June 11, 2015 – Federal Register Recent Federal Regulation Documents

Elimination of Circular Adjustments to Basis; Absorption of Losses
Document Number: 2015-13982
Type: Proposed Rule
Date: 2015-06-11
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed amendments to the consolidated return regulations. These amendments would revise the rules concerning the use of a consolidated group's losses in a consolidated return year in which stock of a subsidiary is disposed of. The regulations would affect corporations filing consolidated returns.
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