Data / Federal rules / 2024-29480
Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity
The Internal Revenue Service published this final rule in the Federal Register on December 30, 2024. It took effect on December 30, 2024.
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What the agency says
This document contains final regulations that affect affiliated groups of corporations that file consolidated Federal income tax returns. These regulations modify the consolidated return regulations and the controlled group of corporations regulations to reflect statutory changes, update language to remove antiquated or regressive terminology, and enhance clarity. Additionally, this document withdraws certain temporary regulations.
Key facts
- Document number
- 2024-29480
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 30, 2024
- Takes effect
- December 30, 2024
- Dates
- Effective date: These final regulations are effective on December 30, 2024.
- Docket
- TD 10018
- Regulation ID (RIN)
- 1545-BJ87
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 5; 26 CFR 301; 26 CFR 602
- Topics
- Employment taxes; Estate taxes; Excise taxes; Gift taxes; Income taxes; Penalties; Reporting and recordkeeping requirements
- Pages
- 36
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.