# Dual Consolidated Loss Recapture Events
> **IRS** · Final regulations. · Published 2003-07-30 · Effective 2002-01-01 · 68 FR 44616
## Document
- **Document number:** 03-19366
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 44616
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-07-30
- **Effective date:** 2002-01-01
- **Treasury docket:** TD 9084
## Abstract

This document contains final regulations under section 1503(d) regarding the events that require the recapture of dual consolidated losses. These regulations are issued to facilitate compliance by taxpayers with the dual consolidated loss provisions. The regulations generally provide that certain events will not trigger recapture of a dual consolidated loss or payment of the associated interest charge. The regulations provide for the filing of certain agreements in such cases. This document also makes clarifying and conforming changes to the current regulations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/07/30/03-19366/dual-consolidated-loss-recapture-events)
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