2023-26601: Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity; Correction
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This document corrects a notice of proposed rulemaking (REG- 134420-10) published in the Federal Register on August 7, 2023, modifying regulations applicable to affiliated and controlled groups of corporations in order to reflect statutory changes, update language to remove antiquated or regressive terminology, and enhance clarity. The correction makes parallel amendments to similar regulations applicable to controlled groups of corporations.
The agency’s own summary, as published.
What this changes
Amends 4 parts of the Code of Federal Regulations — the standing rules this notice rewrites.
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