federal_register: 2024-29481
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2024-29481 | Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity | Proposed Rule | 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. Final regulations modifying other consolidated return regulations are published in the Rules section of this issue of the Federal Register. | 2024-12-30 | 2024 | 12 | https://www.federalregister.gov/documents/2024/12/30/2024-29481/revising-consolidated-return-regulations-and-controlled-group-of-corporations-regulations-to-reflect | https://www.govinfo.gov/content/pkg/FR-2024-12-30/pdf/2024-29481.pdf | Treasury Department; Internal Revenue Service | 497,254 | 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... |