federal_register: 2012-22838

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2012-22838 Regulations Regarding the Application of Section 172(h) Including Consolidated Groups Proposed Rule This document contains proposed regulations under section 172(h) and section 1502 of the Internal Revenue Code. These proposed regulations provide guidance regarding the treatment of corporate equity reduction transactions (CERTs), including the treatment of multiple step plans for the acquisition of stock and CERTs involving members of a consolidated group. These proposed regulations also provide guidance regarding certain elections relating to the carryback of consolidated net operating losses (CNOLs) to separate return years. These proposed regulations will affect C corporations and corporations filing consolidated returns. 2012-09-17 2012 9 https://www.federalregister.gov/documents/2012/09/17/2012-22838/regulations-regarding-the-application-of-section-172h-including-consolidated-groups https://www.govinfo.gov/content/pkg/FR-2012-09-17/pdf/2012-22838.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations under section 172(h) and section 1502 of the Internal Revenue Code. These proposed regulations provide guidance regarding the treatment of corporate equity reduction transactions (CERTs), including the...  

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