Finanse publiczne · 14.03.1997

Consolidated Returns; Consolidated and Controlled Groups; Correction

This document contains technical corrections to final regulations [TD 8560; TD 8597; TD 8660] which were published in the Federal Register on Monday, August 15, 1994 (59 FR 41666); Tuesday, July 18, 1995 (60 FR 36671); and Thursday, March 14, 1996 (61 FR 10447); respectively. The final regulations amend the consolidated return investment adjustment provisions, intercompany transaction provisions and the provisions limiting losses and deductions from transactions between members of a nonconsolidated controlled group.

Source: Federal Register — Department of the TreasuryOpen original release →

Consolidated Returns; Consolidated and Controlled Groups; Correction

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