Guidance on Filing an Application for a Tentative Carryback Adjustment in a Consolidated Return Context
other · IRS · Rule · Published 2001-06-22 · Effective 2001-06-22 · 66 FR 33463
Document
Document number
01-15576
Federal Register citation
66 FR 33463
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-06-22
Effective date
2001-06-22
Treasury docket
TD 8950
Abstract
This document contains final regulations relating to the filing of an application for a tentative carryback adjustment. These regulations provide guidance as to the time for filing such application by a consolidated group and by certain corporations for the separate return year created by their becoming a member of a consolidated group. These final regulations may affect all consolidated groups.