other · IRS · Rule · Published 2002-06-28 · Effective 2002-06-28 · 67 FR 43538
Document
Document number
02-16399
Federal Register citation
67 FR 43538
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-06-28
Effective date
2002-06-28
Treasury docket
TD 9002
Abstract
This document contains final regulations regarding the agent for subsidiaries of an affiliated group that files a consolidated return (agent for the group). The regulations address certain issues concerning the scope of the common parent's authority, as well as questions concerning the agent for the group when the common parent's existence terminates. These regulations affect all consolidated groups.