federal_register: 2011-27445

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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
2011-27445 Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss Proposed Rule This document contains proposed regulations under section 1502 of the Internal Revenue Code. The regulations will apply to corporations filing consolidated returns. The regulations will require a loss group or loss subgroup to redetermine its consolidated net unrealized built-in gain and loss in certain circumstances. This document also invites comments from the public regarding these proposed regulations. 2011-10-24 2011 10 https://www.federalregister.gov/documents/2011/10/24/2011-27445/redetermination-of-the-consolidated-net-unrealized-built-in-gain-and-loss https://www.govinfo.gov/content/pkg/FR-2011-10-24/pdf/2011-27445.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 1502 of the Internal Revenue Code. The regulations will apply to corporations filing consolidated returns. The regulations will require a loss group or loss subgroup to redetermine its...  

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