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Agent for a Consolidated Group With Foreign Common Parent

Document ID: IRS-2007-0107-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: E7-14197
CFR Citation: 26 CFR 1
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Details Information

Document Subtype:	Final Rule
Received Date:	July 23 2007, at 07:11 AM Eastern Daylight Time
Start-End Page:	40066 - 40069
Comment Start Date:	July 23 2007, at 12:00 AM Eastern Standard Time

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Treatment of Payments in Lieu of Taxes Under Section 141

TIPRA Amendments to Section 199

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TIPRA Amendments to Section 199

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Section 1221(a)(4) Capital Asset Exclusion for Accounts and Notes Receivable

Definition of Taxpayer for Purposes of Section 901 and Related Matters

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REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)

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Computer Software Under Section 199 (c)(5)(B); Hearing

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Designated Roth Accounts Under Section 402A; Hearing

Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction

Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents

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Application of Section 338 to Insurance Companies; Correction

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Application of Section 338 to Insurance Companies

Revised Regulations Concerning Disclosure of Relative Values of Optional Forms of Benefit

Treatment of Excess Loss Accounts; Correction

Corporate Estimated Tax; Correction

Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction

Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction

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[Federal Register: March 7, 2006 (Volume 71, Number 44)]

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