# Guidance on Filing an Application for a Tentative Carryback Adjustment in a Consolidated Return Context
> **IRS** · Final regulations. · Published 2001-06-22 · Effective 2001-06-22 · 66 FR 33463
## Document
- **Document number:** 01-15576
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 33463
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/06/22/01-15576/guidance-on-filing-an-application-for-a-tentative-carryback-adjustment-in-a-consolidated-return)
---
*AI Analytics · CC0 1.0*