Data / Federal rules / 2024-19027
Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction
The Internal Revenue Service published this proposed rule in the Federal Register on September 3, 2024. Comments closed on October 7, 2024.
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What the agency says
This document contains corrections to the proposed regulations (REG-105128-23), published in the Federal Register on August 7, 2024. The proposed regulations concern certain issues arising under the dual consolidated loss rules and the application of those rules to certain foreign taxes. The proposed regulations also include rules regarding certain disregarded payments that give rise to losses for foreign tax purposes.
Key facts
- Document number
- 2024-19027
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; correction
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 3, 2024
- Comments due
- October 7, 2024
- Dates
- Written or electronic comments and requests for a public hearing are still being accepted and must be received by October 7, 2024.
- Docket
- REG-105128-23
- Regulation ID (RIN)
- 1545-BQ72
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 301
- Pages
- 2
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Everything from the Internal Revenue Service · Published in September 2024
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.