# Dual Consolidated Loss Regulations; Correction
> **IRS** · Correction to final regulations. · Published 2007-04-25 · Effective 2007-04-25 · 72 FR 20424
## Document
- **Document number:** E7-7780
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 20424
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-04-25
- **Effective date:** 2007-04-25
- **Treasury docket:** TD 9315
## Abstract

This document contains a correction to final regulations (TD 9315) that were published in the Federal Register on Monday, March 19, 2007 (72 FR 12902) regarding dual consolidated losses. Section 1503(d) generally provides that a dual consolidated loss of a dual resident corporation cannot reduce the taxable income of any other member of the affiliated group unless, to the extent provided in regulations, the loss does not offset the income of any foreign corporation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/04/25/E7-7780/dual-consolidated-loss-regulations-correction)
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