federal_register: E7-7782

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E7-7782 Dual Consolidated Loss Regulations; Correction Rule This document contains corrections to final regulations (TD 9315) that were published in the Federal Register on Monday, March 19, 2007 (72 FR 12902) regarding dual consolidated losses. Section 1503(d) generally provides that a dual consolidated loss of a dual resident corporation cannot reduce the taxable income of any other member of the affiliated group unless, to the extent provided in regulations, the loss does not offset the income of any foreign corporation. 2007-04-25 2007 4 https://www.federalregister.gov/documents/2007/04/25/E7-7782/dual-consolidated-loss-regulations-correction https://www.govinfo.gov/content/pkg/FR-2007-04-25/pdf/E7-7782.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final regulations (TD 9315) that were published in the Federal Register on Monday, March 19, 2007 (72 FR 12902) regarding dual consolidated losses. Section 1503(d) generally provides that a dual consolidated loss...  

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