Income Tax; Taxable Years Beginning After December 31, 1953: Consolidated Return Regulations; Correction

tax-irs · IRS · Rule · Published 1997-05-01 · Effective 1979-08-09 · 62 FR 23657

Document

Document number: 97-11378
Federal Register citation: 62 FR 23657
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendment.
Category: tax-irs
Sub-agency: IRS
Publication date: 1997-05-01
Effective date: 1979-08-09
Treasury docket: TD 7637

Abstract

This document contains a correction to final regulations (TD 7637), which were published in the Federal Register on Thursday, August 9, 1979 (44 FR 46838) relating to consolidated returns. The regulations provide the public with guidance needed to comply with the Tax Reform Act of 1969 and affect corporations that file consolidated returns.

Source

Authoritative: Federal Register document
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