Regulacje i polityka gospodarcza · 31.10.2007

Consolidated Returns; Intercompany Obligations; Correction

This document contains corrections to a notice of proposed rulemaking (REG-107592-00) and withdrawal of proposed regulations (REG- 105964-98) that were published in the Federal Register on Friday, September 28, 2007 (72 FR 55139) providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group and the treatment of transactions involving the provision of insurance between members of a consolidated group. The regulations will affect corporations filing consolidated returns.