Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions; Correction
other · IRS · Rule · Published 1997-03-17 · Effective 1996-06-27 · 62 FR 12541
Document
Document number
97-6676
Federal Register citation
62 FR 12541
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-03-17
Effective date
1996-06-27
Treasury docket
TD 8677
Abstract
This document contains a correction to 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.