§ 1.1502-33T - Earnings and profits (temporary).

(a) through (d)(5)(i)(C) [Reserved]. For further guidance, see § 1.1502-33(a) through (d)(5)(i)(C).

(D) If a method is permitted under paragraph (d)(4) of § 1.1502-33, provide the date and control number of the private letter ruling issued by the Internal Revenue Service approving such method.

(d)(5)(ii) through (j) [Reserved] For further guidance, see § 1.1502-33(d)(5)(ii) through (j).

(k) Effective date—(1) Applicability date. This section applies to any original consolidated Federal income tax return due (without extensions) after May 30, 2006. However, a consolidated group may apply this section to any original consolidated Federal income tax return (including any amended return filed on or before the due date (including extensions) of such original return) timely filed on or after May 30, 2006.

(2) Expiration date. The applicability of this section will expire on May 26, 2009.