Consolidated Returns; Consolidated and Controlled Groups; Correction
other · IRS · Rule · Published 1997-03-14 · Effective 1995-07-18 · 62 FR 12096
Document
Document number
97-6068
Federal Register citation
62 FR 12096
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
1997-03-14
Effective date
1995-07-18
Treasury docket
TD 8560
Abstract
This document contains technical corrections to final regulations [TD 8560; TD 8597; TD 8660] which were published in the Federal Register on Monday, August 15, 1994 (59 FR 41666); Tuesday, July 18, 1995 (60 FR 36671); and Thursday, March 14, 1996 (61 FR 10447); respectively. The final regulations amend the consolidated return investment adjustment provisions, intercompany transaction provisions and the provisions limiting losses and deductions from transactions between members of a nonconsolidated controlled group.