Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23)

11 organizations filed 12 public comments on Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23), at the Internal Revenue Service. The comment window closed 659d ago.

Abstract

This document contains proposed regulations that address certain issues arising under the dual consolidated loss rules, including the effect of intercompany transactions and items arising from stock ownership in calculating a dual consolidated loss.

Commenters (11)

• American Chemistry Counciltrade assoc.

  2 filings · confidence 97%
• Alliance for Competitive Taxationtrade assoc.

  1 filing · confidence 85%
• American Council of Life Insurerstrade assoc.

  1 filing · confidence 85%
• American Property Casualty Insurance Associationtrade assoc.

  1 filing · confidence 85%
• Information Technology Industry Counciltrade assoc.

  1 filing · confidence 97%
• Managed Funds Association (MFA) & SIFMA Asset Management Grouptrade assoc.

  1 filing · confidence 85%
• National Association of Manufacturers (NAM)trade assoc.

  1 filing · confidence 97%
• National Foreign Trade Counciltrade assoc.

  1 filing · confidence 85%
• New York State Bar Association Tax Sectiontrade assoc.

  1 filing · confidence 85%
• Securities Industry & Financial Markets Associationtrade assoc.

  1 filing · confidence 85%
• U.S. Chamber of Commerce

  1 filing · confidence 97%