# Guidance Under Section 1502; Amendment of Tacking Rule Requirements of Life-Nonlife Consolidated Regulations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2007-07-20 · Effective 2007-07-20 · 72 FR 39734
## Document
- **Document number:** E7-14084
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 39734
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/07/20/E7-14084/guidance-under-section-1502-amendment-of-tacking-rule-requirements-of-life-nonlife-consolidated)
---
*AI Analytics · CC0 1.0*