Regulations Revising Rules Regarding Agency for a Consolidated Group
other · IRS · Rule · Published 2015-04-01 · Effective 2015-04-01 · 80 FR 17314
Document
Document number
2015-07182
Federal Register citation
80 FR 17314
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2015-04-01
Effective date
2015-04-01
Treasury docket
TD 9715
Abstract
This document contains final regulations regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group). The final regulations provide guidance concerning the identity and authority of the agent for a consolidated group. These final regulations affect all corporations in consolidated groups.