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Directory Results for Treasury Decision 8823 - Consolidated Returns-Limitations on the Use of Certain Losses and Deductions. Final and temporary regulations under section 1502 of the Code relate to certain deductions and losses, including built-in deductions and to Treasury Decision 8827 - Removal of Regulations Providing Guidance Under Subpart F Relating to Partnerships and Branches. This document removes regulations under section 954 of the Code relating to the treatment under subpart F of certain

Treasury Decision 8823 - Consolidated Returns-Limitations on the Use of Certain Losses and Deductions. Final and temporary regulations under section 1502 of the Code relate to certain deductions and losses, including built-in deductions and
Treasury Decision 8825 - Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups. Final and temporary regulations under section 382 of the Code relate to limitations on net operating loss carryovers and
Treasury Decision 8827 - Removal of Regulations Providing Guidance Under Subpart F Relating to Partnerships and Branches. This document removes regulations under section 954 of the Code relating to the treatment under subpart F of certain