Finanse publiczne · 30.05.2012

Regulations Revising Rules Regarding Agency for a Consolidated Group

This document contains proposed amendments to the regulations regarding the agent for an affiliated group that files a consolidated return (consolidated group). The proposed regulations provide guidance concerning the identity and authority of the agent for the consolidated group (agent for the group). These proposed regulations affect all consolidated groups. This document also invites comments from the public regarding these proposed regulations.

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

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