Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions; Correction
other · IRS · Rule · Published 1996-09-11 · Effective 1996-06-27 · 61 FR 47821
Document
Document number
96-23087
Federal Register citation
61 FR 47821
CFR reference
26 CFR 1
Type
Rule
Action
Correction to the final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1996-09-11
Effective date
1996-06-27
Treasury docket
TD 8677
Abstract
This document contains corrections to the final and temporary regulations (TD 8677) which were published in the Federal Register on Thursday, June 27, 1996 (61 FR 33321). The final and temporary regulations relate to the deductions and losses of members and also to the carryover and carryback of losses to consolidated and separate return years and to the built-in deduction rules.