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Home » 2001 Issues » 66 FR (06/27/2001) » 01-16021. Withdrawal of Proposed Regulations Relating to Corporations Filing Consolidated Returns and Proposed Regulations Relating to Collapsible Corporations

  01-16021. Withdrawal of Proposed Regulations Relating to Corporations Filing Consolidated Returns and Proposed Regulations Relating to Collapsible Corporations  

  • Start Preamble

    AGENCY:

    Internal Revenue Service (IRS), Treasury.

    ACTION:

    Withdrawal of notices of proposed rulemaking.

    SUMMARY:

    This document withdraws two notices of proposed rulemaking, one relating to corporations filing consolidated income tax returns and the other relating to collapsible corporations. The proposed regulations were published before the enactment of the Internal Revenue Code of 1986, do not reflect changes to the tax law made after their publication, and will not be finalized unless reproposed.

    DATES:

    These proposed regulations are withdrawn June 27, 2001.

    Start Further Info

    FOR FURTHER INFORMATION CONTACT:

    Charles M. Whedbee (202) 622-7550 (not a toll-free call).

    End Further Info End Preamble Start Supplemental Information

    SUPPLEMENTARY INFORMATION:

    Background

    On July 31, 1984, the IRS issued proposed regulations (LR-97-79) relating to corporations filing consolidated returns (49 FR 30528). Portions of these proposed consolidated return regulations were withdrawn by subsequent notices of proposed rulemaking (CO-78-90 and REG-103805-99) published in the Federal Register on February 4, 1991 (56 FR 4228) and September 26, 2000 (65 FR 57755).

    On August 31, 1984, the IRS issued proposed regulations (LR-107-84) relating to collapsible corporations (49 FR 34523).

    The IRS is withdrawing these proposed regulations because of intervening amendments to the Internal Revenue Code and because these regulations projects will not be undertaken in the foreseeable future (or if undertaken, the regulations will be reproposed).

    Drafting Information

    The principal author of this withdrawal notice is Charles M. Whedbee of the Office of the Associate Chief Counsel (Corporate). However, Start Printed Page 34137other personnel from the IRS and Treasury participated in its development.

    Start List of Subjects

    List of Subjects in 26 CFR Part 1

    • Income taxes
    • Reporting and recordkeeping requirement
    End List of Subjects

    Withdrawal of Notices of Proposed Rulemaking

    Start Amendment Part

    Accordingly, under the authority of 26 U.S.C. 7805, the notices of proposed rulemaking published in the Federal Register on July 31, 1984 (49 FR 30528) and August 31, 1984 (49 FR 34523) are withdrawn.

    End Amendment Part Start Signature

    Robert E. Wenzel,

    Deputy Commissioner of Internal Revenue.

    End Signature End Supplemental Information

    [FR Doc. 01-16021 Filed 6-26-01; 8:45 am]

    BILLING CODE 4830-01-P

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Document Information

Published:
06/27/2001
Department:
Internal Revenue Service
Entry Type:
Proposed Rule
Action:
Withdrawal of notices of proposed rulemaking.
Document Number:
01-16021
Dates:
These proposed regulations are withdrawn June 27, 2001.
Pages:
34136-34137 (2 pages)
Docket Numbers:
REG-100548-01
RINs:
1545-AY72
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
01-16021.pdf
CFR: (1)
26 CFR 1