Internal Revenue Service June 23, 2010 – Federal Register Recent Federal Regulation Documents
Results 1 - 2 of 2
Extended Carryback of Losses to or from a Consolidated Group
This document contains final and temporary regulations under section 1502 that affect corporations filing consolidated returns. These regulations contain rules regarding the implementation of section 172(b)(1)(H) within a consolidated group. These regulations also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition carryback period pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.
Extended Carryback of Losses to or From a Consolidated Group
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provides guidance to consolidated groups that implements the revisions to section 172(b)(1)(H). The text of those regulations also serves as the text of these proposed regulations.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
