# Consolidated ReturnsLimitations on the use of Certain Losses and Deductions
> **Treasury** · Final and temporary regulations. · Published 1996-06-27 · Effective 1996-06-27 · 61 FR 33321
## Document
- **Document number:** 96-15823
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 33321
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-06-27
- **Effective date:** 1996-06-27
- **Treasury docket:** TD 8677
## Abstract

This document contains final and temporary amendments to the consolidated return regulations relating to deductions and losses of members. The temporary amendments concern the method for computing the limitations with respect to separate return limitation year (SRLY) losses. They also concern the rules relating to carryover and carryback of losses to consolidated and separate return years and to the built-in deduction rules. Final amendments are made amending definitions and redesignating sections displaced by temporary regulations. 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 of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/06/27/96-15823/consolidated-returnslimitations-on-the-use-of-certain-losses-and-deductions)
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