# Consolidated Returns-Limitations on the Use of Certain Credits
> **IRS** · Final regulations. · Published 2000-05-25 · Effective 2000-05-25 · 65 FR 33753
## Document
- **Document number:** 00-11901
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 33753
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-05-25
- **Effective date:** 2000-05-25
- **Treasury docket:** TD 8884
## Abstract

This document contains final regulations regarding certain credits of corporations that become members of a consolidated group. The regulations provide rules for computing the limitation with respect to certain credits earned in a separate return limitation year (SRLY) and the carryover and carryback of those credits to consolidated and separate return years. The regulations also eliminate the application of the SRLY rules in certain circumstances in which the rules of section 383 also apply.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/05/25/00-11901/consolidated-returns-limitations-on-the-use-of-certain-credits)
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