# Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
> **IRS** · Temporary regulation. · Published 2006-04-25 · Effective 2006-04-25 · 71 FR 23856
## Document
- **Document number:** 06-3884
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 23856
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/04/25/06-3884/guidance-under-section-1502-amendment-of-tacking-rule-requirements-of-life-nonlife-consolidated)
---
*AI Analytics · CC0 1.0*