federal_register: 00-11901
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 00-11901 | Consolidated Returns-Limitations on the Use of Certain Credits | Rule | This document contains final regulations regarding certain credits of corporations that become members of a consolidated group. The regulations provide rules for computing the limitation with respect to certain credits earned in a separate return limitation year (SRLY) and the carryover and carryback of those credits to consolidated and separate return years. The regulations also eliminate the application of the SRLY rules in certain circumstances in which the rules of section 383 also apply. | 2000-05-25 | 2000 | 5 | https://www.federalregister.gov/documents/2000/05/25/00-11901/consolidated-returns-limitations-on-the-use-of-certain-credits | https://www.govinfo.gov/content/pkg/FR-2000-05-25/pdf/00-11901.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations regarding certain credits of corporations that become members of a consolidated group. The regulations provide rules for computing the limitation with respect to certain credits earned in a separate return... |