Oct 23, 2020 - Final regulations released to Federal Register: Consolidated NOLs
Oct 21, 2020 - KPMG report: Final regulations on consolidated NOLs, inclusive of insurance company regulations
Oct 13, 2020 - Final regulations: Consolidated NOLs (text of regulations released by IRS)
Oct 12, 2020 - Final regulations on consolidated NOLs, OIRA review completed
Sep 23, 2020 - Final regulations pending OIRA review: Consolidated NOLs
Jul 2, 2020 - Regulations: Consolidated net operating losses (text of regulations)
Jun 19, 2020 - Proposed regulations, consolidated NOLs: OIRA review completed
Jun 9, 2020 - Proposed regulations pending OIRA review: Consolidated NOLs
Mar 12, 2020 - Proposed regulations, net operating loss (NOL) deduction; OIRA review completed
Feb 20, 2020 - Proposed regulations pending OIRA review: Net operating loss (NOL) deduction
Sep 9, 2019 - Proposed regulations: Built-in gains and losses under section 382(h) (text of regulations)
Jul 24, 2019 - Proposed regulations: Determining built-in gains and losses (OIRA review completed)
Apr 12, 2019 - OIRA review of proposed regulations: Determining built-in gains and losses