Department of Treasury December 6, 2023 – Federal Register Recent Federal Regulation Documents

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Income and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction

Document Number: 2023-26785

Type: Proposed Rule

Date: 2023-12-06

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains a correction to a notice of proposed rulemaking that was published in the Federal Register on Tuesday, November 14, 2023. The proposed regulations provide guidance relating to the determination of taxable income or loss and foreign currency gain or loss with respect to a qualified business unit.

https://regulations.justia.com/regulations/fedreg/2023/12/06/2023-26785.html

Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity; Correction

Document Number: 2023-26601

Type: Proposed Rule

Date: 2023-12-06

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document corrects a notice of proposed rulemaking (REG- 134420-10) published in the Federal Register on August 7, 2023, modifying regulations applicable to affiliated and controlled groups of corporations in order to reflect statutory changes, update language to remove antiquated or regressive terminology, and enhance clarity. The correction makes parallel amendments to similar regulations applicable to controlled groups of corporations.

https://regulations.justia.com/regulations/fedreg/2023/12/06/2023-26601.html