# Consolidated Returns; Consolidated and Controlled Groups; Correction
> **IRS** · Correcting amendments. · Published 1997-03-14 · Effective 1995-07-18 · 62 FR 12096
## Document
- **Document number:** 97-6068
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 12096
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/03/14/97-6068/consolidated-returns-consolidated-and-controlled-groups-correction)
---
*AI Analytics · CC0 1.0*