federal_register: 2020-16985
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2020-16985 | Carryback of Consolidated Net Operating Losses; Correcting Amendment | Rule | This document contains corrections to Treasury Decision 9900, which was published in the Federal Register on Wednesday, July 8, 2020. Treasury Decision 9900 contained temporary regulations that permit consolidated groups that acquire new members that were members of another consolidated group to elect in a year subsequent to the year of acquisition to waive all or part of the pre-acquisition portion of an extended carryback period under section 172 of the Internal Revenue Code (Code) for certain losses attributable to the acquired members if there is a retroactive statutory extension of the NOL carryback period under section 172. | 2020-08-28 | 2020 | 8 | https://www.federalregister.gov/documents/2020/08/28/2020-16985/carryback-of-consolidated-net-operating-losses-correcting-amendment | https://www.govinfo.gov/content/pkg/FR-2020-08-28/pdf/2020-16985.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains corrections to Treasury Decision 9900, which was published in the Federal Register on Wednesday, July 8, 2020. Treasury Decision 9900 contained temporary regulations that permit consolidated groups that acquire new members that... |