federal_register: 98-33702

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98-33702 Consolidated ReturnsLimitation on Recapture of Overall Foreign Loss Accounts Rule This document contains temporary amendments to the consolidated return regulations. The temporary amendments modify the date temporary regulations apply as published in the Federal Register on January 12, 1998, and modified by amendments published in the Federal Register on March 16, 1998, relating to a consolidated group's recapture of an overall foreign loss account arising in a separate return limitation year. The regulations affect consolidated groups that claim foreign tax credits. 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 of this issue of the Federal Register. 1998-12-29 1998 12 https://www.federalregister.gov/documents/1998/12/29/98-33702/consolidated-returnslimitation-on-recapture-of-overall-foreign-loss-accounts https://www.govinfo.gov/content/pkg/FR-1998-12-29/pdf/98-33702.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary amendments to the consolidated return regulations. The temporary amendments modify the date temporary regulations apply as published in the Federal Register on January 12, 1998, and modified by amendments published in...

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