EYUS Temporary Regulations on NOL carrybacks address new split-waiver elections
|Tax Alerts, National/Federal Taxation, L ...|United States
On 2 July 2020, the United States (US) Treasury Department (Treasury) and the Internal Revenue Service (IRS) released two regulation packages, each under Internal Revenue Code1 Section 1502: proposed regulations (REG-125716-18) (Proposed Regulations) and temporary regulations (TD 9900) (Temporary Regulations) (which also serve as part of the Proposed Regulations). The Proposed Regulation…
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