{"abstract":"This document contains proposed amendments to regulations applicable to affiliated groups of corporations that file consolidated Federal income tax returns. The proposed regulations would modify those regulations to reflect statutory changes, update language to remove antiquated or regressive terminology, and enhance clarity. Additionally, this document partially or completely withdraws certain notices of proposed rulemaking and proposes to withdraw certain temporary regulations. The proposed regulations would affect corporations filing consolidated returns.","action":"Notice of proposed rulemaking; withdrawal of notices of proposed rulemaking; partial withdrawal of notices of proposed rulemaking; and proposed withdrawal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/08/07/2023-14098.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"5","title":26},{"chapter":null,"citation_url":null,"part":"301","title":26},{"chapter":null,"citation_url":null,"part":"602","title":26}],"citation":"88 FR 52057","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"As of August 7, 2023, the notices of proposed rulemaking published on November 14, 2001 (66 FR 57021), March 12, 2002 (67 FR 11070), May 31, 2002 (67 FR 38039), May 31, 2002 (67 FR 38040), March 14, 2003 (68 FR 12324), May 7, 2003 (68 FR 24404), March 18, 2004 (69 FR 12811), August 18, 2004 (69 FR 51209), August 26, 2004 (69 FR 52462), April 10, 2007 (72 FR 17814), and June 23, 2010 (75 FR 35710) are withdrawn. As of August 7, 2023, the notices of proposed rulemaking published on December 30, 1992 (57 FR 62251-01), March 18, 2004 (69 FR 12281), and June 11, 2015 (80 FR 33211) are partially withdrawn (see SUPPLEMENTARY INFORMATION for specific details). Written or electronic comments as well as requests for a public hearing must be received by November 6, 2023. Requests for a public hearing must be submitted as prescribed in the \"Comments and Requests for a Public Hearing\" section.","disposition_notes":null,"docket_ids":["REG-134420-10"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":1,"comment_start_date":"2023-08-07","updated_at":"2023-11-07T00:01:07.331-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0038-0001","allow_late_comments":null,"id":"IRS-2023-0038-0001","comment_end_date":"2023-11-07","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2023-0038","title":"Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10)"}],"document_number":"2023-14098","effective_on":null,"end_page":52082,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/08/07/2023-14098.xml","html_url":"https://www.federalregister.gov/documents/2023/08/07/2023-14098/revising-consolidated-return-regulations-to-reflect-statutory-changes-modernize-language-and-enhance","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-14098?publication_date=2023-08-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-08-07/2023-14098/mods.xml","not_received_for_publication":null,"page_length":26,"page_views":{"count":1312,"last_updated":"2026-10-23 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-08-07/pdf/2023-14098.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-14098.pdf?1691153117","publication_date":"2023-08-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/08/07/2023-14098.txt","regulation_id_number_info":{"1545-BJ87":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BJ87/amendment-of-consolidated-returns-regulations-to-reflect-current-law","title":"Amendment of Consolidated Returns Regulations to Reflect Current Law","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BJ87&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BJ87"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BJ87/amendment-of-consolidated-returns-regulations-to-reflect-current-law","title":"Amendment of Consolidated Returns Regulations to Reflect Current Law"},"comments_count":1,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0038","supporting_documents_count":0,"docket_id":"IRS-2023-0038","document_id":"IRS-2023-0038-0001","regulation_id_number":"1545-BJ87","title":"Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10)","checked_regulationsdotgov_at":"2023-11-07T05:01:06Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":52057,"subtype":null,"title":"Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity","toc_doc":"Revising Consolidated Return Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}