Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
other · IRS · Rule · Published 2007-07-20 · Effective 2007-07-20 · 72 FR 39734
Document
Document number
E7-14084
Federal Register citation
72 FR 39734
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2007-07-20
Effective date
2007-07-20
Treasury docket
TD 9342
Abstract
This document contains final regulations under section 1502 concerning the requirements for including insurance companies in a life-nonlife consolidated return. These regulations conform the consolidated return rules to certain changes in law. These regulations affect corporations filing life-nonlife consolidated returns.