federal_register: 06-2437

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
06-2437 Agent for a Consolidated Group With Foreign Common Parent Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations that provide the IRS with the authority to designate a domestic member of the consolidated group as a substitute agent to act as the sole agent for the group where a foreign entity is the common parent. These regulations affect corporations that join in the filing of a consolidated Federal income tax return where the common parent of the consolidated group is treated as a domestic corporation pursuant to section 7874(b) of the Internal Revenue Code (Code) or as a result of a section 953(d) election. The text of the temporary regulations also serves as the text of these proposed regulations. 2006-03-14 2006 3 https://www.federalregister.gov/documents/2006/03/14/06-2437/agent-for-a-consolidated-group-with-foreign-common-parent https://www.govinfo.gov/content/pkg/FR-2006-03-14/pdf/06-2437.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing regulations that provide the IRS with the authority to designate a domestic member of the consolidated group as a substitute agent to act as the sole agent... 1545-BF30

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