{"abstract":"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.","action":"Notice of proposed rulemaking; correction.","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/2023/12/06/2023-26601.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 84770","comment_url":null,"comments_close_on":"2024-02-05","correction_of":null,"corrections":[],"dates":"The comment period for REG-134420-10 (88 FR 52057, August 7, 2023) is reopened, and additional written or electronic comments and requests for a public hearing must be received by February 5, 2024.","disposition_notes":null,"docket_ids":["REG-134420-10"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2023-12-06","updated_at":"2023-12-07T14:56:42.810-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0038-0003","allow_late_comments":null,"id":"IRS-2023-0038-0003","comment_end_date":null,"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":"2023-26601","effective_on":null,"end_page":84771,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/12/06/2023-26601.xml","html_url":"https://www.federalregister.gov/documents/2023/12/06/2023-26601/revising-consolidated-return-regulations-to-reflect-statutory-changes-modernize-language-and-enhance","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-26601?publication_date=2023-12-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-12-06/2023-26601/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":251,"last_updated":"2026-10-23 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-12-06/pdf/2023-26601.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-26601.pdf?1701783917","publication_date":"2023-12-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/12/06/2023-26601.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":0,"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-2023-0038-0003","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":"2024-05-07T12:00:14Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":84770,"subtype":null,"title":"Revising Consolidated Return Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity; Correction","toc_doc":"Revising Consolidated Return Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity; Correction","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":88}