federal_register: 2015-13982

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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
2015-13982 Elimination of Circular Adjustments to Basis; Absorption of Losses Proposed Rule This document contains proposed amendments to the consolidated return regulations. These amendments would revise the rules concerning the use of a consolidated group's losses in a consolidated return year in which stock of a subsidiary is disposed of. The regulations would affect corporations filing consolidated returns. 2015-06-11 2015 6 https://www.federalregister.gov/documents/2015/06/11/2015-13982/elimination-of-circular-adjustments-to-basis-absorption-of-losses https://www.govinfo.gov/content/pkg/FR-2015-06-11/pdf/2015-13982.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed amendments to the consolidated return regulations. These amendments would revise the rules concerning the use of a consolidated group's losses in a consolidated return year in which stock of a subsidiary is disposed of.... 1545-BJ29

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