# Single-Entity Treatment of Consolidated Groups for Specific Purposes
> **IRS** · Final regulations. · Published 2023-02-23 · Effective 2023-02-23 · 88 FR 11393
## Document
- **Document number:** 2023-03457
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 11393
- **CFR reference:** 26 CFR 1
- **Publication date:** 2023-02-23
- **Effective date:** 2023-02-23
- **Treasury docket:** TD 9973
## Abstract

This document contains final regulations that treat members of a consolidated group as a single United States shareholder in certain cases for purposes of section 951(a)(2)(B) of the Internal Revenue Code (the "Code"). The document finalizes proposed regulations published on December 14, 2022. The final regulations affect consolidated groups that own stock of foreign corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/02/23/2023-03457/single-entity-treatment-of-consolidated-groups-for-specific-purposes)
---
*AI Analytics · CC0 1.0*