dockets: IRS-2024-0064

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

This data as json

id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2024-0064 IRS Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10) Rulemaking 2025-03-31T14:44:39Z 0b00006486894977 1545-BJ87 This document contains proposed regulations that affect affiliated groups of corporations that file consolidated Federal income tax returns. These regulations would modify the consolidated return regulations to clarify that, in the case of certain transfers between members of a consolidated group, a transferee’s assumption of certain liabilities will not reduce the transferor’s basis in the transferee’s stock received in the transfer     ["password"]       CC:CORP {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2025-03-31T14:44:39Z", "dkAbstract": "This document contains\nproposed regulations that affect\naffiliated groups of corporations that file\nconsolidated Federal income tax\nreturns. These regulations would\nmodify the consolidated return\nregulations to clarify that, in the case of\ncertain transfers between members of a\nconsolidated group, a transferee\u2019s\nassumption of certain liabilities will not\nreduce the transferor\u2019s basis in the\ntransferee\u2019s stock received in the\ntransfer", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BJ87", "organization": "CC:CORP", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b00006486894977"} single_get

Links from other tables