# Extended Carryback of Losses to or From a Consolidated Group; Correction
> **IRS** · Correcting amendment. · Published 2010-07-30 · Effective 2010-07-30 · 75 FR 44901
## Document
- **Document number:** 2010-18677
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 44901
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-07-30
- **Effective date:** 2010-07-30
- **Treasury docket:** TD 9490
## Abstract

This document contains corrections to final and temporary regulations (TD 9490) that were published in the Federal Register on Wednesday, June 23, 2010 (75 FR 35643) affecting corporations filing consolidated returns under section 1502. These regulations contain rules regarding the implementation of section 172(b)(1)(H) within a consolidated group and also permit certain acquiring consolidated groups to elect to waive all or a portion of the pre-acquisition carryback period pursuant to section 172(b)(1)(H) for specific losses attributable to certain acquired members.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/07/30/2010-18677/extended-carryback-of-losses-to-or-from-a-consolidated-group-correction)
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