# Guidance Under Section 1502; Treatment of Loss Carryovers From Separate Return Limitation Years
> **IRS** · Temporary regulations. · Published 2004-08-18 · Effective 2004-08-18 · 69 FR 51175
## Document
- **Document number:** 04-18789
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 51175
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-08-18
- **Effective date:** 2004-08-18
- **Treasury docket:** TD 9155
## Abstract

This document contains temporary regulations under section 1502 that provide guidance regarding the treatment of certain losses available to acquired subsidiaries as a result of an election made under the section 1502 regulations. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. These regulations apply to corporations filing consolidated returns.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/08/18/04-18789/guidance-under-section-1502-treatment-of-loss-carryovers-from-separate-return-limitation-years)
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