federal_register: 2010-15087

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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
2010-15087 Extended Carryback of Losses to or from a Consolidated Group Rule 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. 2010-06-23 2010 6 https://www.federalregister.gov/documents/2010/06/23/2010-15087/extended-carryback-of-losses-to-or-from-a-consolidated-group https://www.govinfo.gov/content/pkg/FR-2010-06-23/pdf/2010-15087.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BJ12

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