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federal_register: 06-9758

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
06-9758 Guidance Necessary To Facilitate Business Electronic Filing Under Section 1561 Rule This document contains temporary regulations that affect component members of controlled groups of corporations and consolidated groups filing life-nonlife Federal income tax returns. They provide guidance regarding the apportionment of tax benefit items and the amount and type of information these members are required to submit with their returns. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. 2006-12-22 2006 12 https://www.federalregister.gov/documents/2006/12/22/06-9758/guidance-necessary-to-facilitate-business-electronic-filing-under-section-1561 https://www.govinfo.gov/content/pkg/FR-2006-12-22/pdf/06-9758.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations that affect component members of controlled groups of corporations and consolidated groups filing life-nonlife Federal income tax returns. They provide guidance regarding the apportionment of tax benefit...

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