Rev. Proc. 2009-31, 2009-27 I.R.B. 107.

Rev. Proc. 2014-24, 2014-13 I.R.B. 879, provides a determination that certain subsidiary corporations are treated as if they had filed a Form 1122, Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return, even though they failed to do so. Rev. Proc. 2014-24 also informs taxpayers who do not qualify for the automatic determination of the procedure for requesting such determination.

January 3, 2023 102 Bulletin No. 2023–1

1.1502-76(a)(1) Consent to file a consolidated return where member(s) of the affiliated group use a 5253 week taxable year

1504(a)(3)(A) and (B) Waiver of application of § 1504(a)(3)(A) for certain corporations

1552 Consent to elect or change method of allocating affiliated group’s consolidated Federal income tax liability

2642 Allocations of generation-skipping transfer tax exemption

2652(a)(3) Reverse qualified terminable interest property elections

4980B Failure to satisfy continuation coverage requirements of group health plans

7701 Relief for a late classification election for a newly formed entity

7701(a)(40) and 7871(d) Indian tribal governments and subdivision of Indian tribal governments

301.7701-2(a) Classification of undivided fractional interests in rental real estate

301.7701-3 Automatic extensions of time for late S corporation election and late corporate entity classification

301.9100-3 Extension of time to make entity classification election