This document contains final regulations regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group). The final regulations provide guidance concerning the identity and authority of the agent for a consolidated group. These final regulations affect all corporations in consolidated groups.
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Regulations Revising Rules Regarding Agency for a Consolidated Group
This document contains final regulations regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group). The final regulations...
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80 FR 17314
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“Regulations Revising Rules Regarding Agency for a Consolidated Group,” thefederalregister.org (April 1, 2015), https://thefederalregister.org/documents/2015-07182/regulations-revising-rules-regarding-agency-for-a-consolidated-group.