# Consolidated ReturnsLimitations on the Use of Certain Losses and Deductions; Correction
> **IRS** · Correction to final and temporary regulations. · Published 1997-03-17 · Effective 1996-06-27 · 62 FR 12541
## Document
- **Document number:** 97-6676
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 12541
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/03/17/97-6676/consolidated-returnslimitations-on-the-use-of-certain-losses-and-deductions-correction)
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