Final regulations and removal of temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2009-12-28
Effective date
2009-12-28
Treasury docket
TD 9476
Abstract
This document contains final regulations that provide guidance to corporations that are component members of a controlled group of corporations and to consolidated groups filing life-nonlife Federal income tax returns. They provide guidance to component members regarding the apportionment of tax benefit items and the amount and type of information they are required to submit with their returns.