Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
other · IRS · Rule · Published 2006-04-25 · Effective 2006-04-25 · 71 FR 23856
Document
Document number
06-3884
Federal Register citation
71 FR 23856
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulation.
Category
other
Sub-agency
IRS
Publication date
2006-04-25
Effective date
2006-04-25
Treasury docket
TD 9258
Abstract
This document contains temporary regulations concerning the requirements for including insurance companies in a life-nonlife consolidated return. These regulations affect corporations filing life- nonlife consolidated returns. 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.