# Carryback of Consolidated Net Operating Losses To Separate Return Years; Correction
> **IRS** · Correction to temporary regulations. · Published 2002-07-09 · Effective 2002-05-31 · 67 FR 45310
## Document
- **Document number:** 02-17019
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 45310
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-07-09
- **Effective date:** 2002-05-31
- **Treasury docket:** TD 8997
## Abstract

This document contains corrections to temporary regulations that were published in the Federal Register on Friday, May 31, 2002 (67 FR 38000) that affect corporations filing consolidated returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/09/02-17019/carryback-of-consolidated-net-operating-losses-to-separate-return-years-correction)
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