INCOME TAX

T.D. 8823, page 34. Final and temporary regulations under section 1502 of the Code relate to certain deductions and losses, including builtin deductions and losses, of members who join a consolidated group. The regulations provide rules for computing the limitation with respect to separate return limitation year (SRLY) losses, and the carryover or carryback of losses to consolidated and separate return years.

T.D. 8824, page 62. Final and temporary regulations under section 1502 of the Code pertain to the operation of sections 382 and 383 of the Code, relating to limitations on net operating loss carryforwards and certain built-in losses and credits following an ownership change, with respect to consolidated groups.

T.D. 8826, page 107. REG–105327–99, page 117. Proposed and temporary regulations under section 1397E of the Code relate to the method of ascertaining the qualified zone academy bond credit rate and provide reimbursement rules. A public hearing is scheduled for November 9, 1999.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service