These regulations provide rules for the apportionment of a consolidated group's overall domestic loss (CODL), overall foreign loss (COFL) and separate limitation loss (CSLL) accounts to a departing member. The regulations affect consolidated groups of corporations that compute the foreign tax credit limitation or that dispose of property used in a foreign trade or business.
The latest form for TD 9595 (REG-141399-07) Consolidated Overall Foreign Losses, Separate Limitation Losses, and Overall Domestic Losses expires 2020-11-30 and can be found here.
Document Name |
---|
Supporting Statement A |
Approved without change |
Extension without change of a currently approved collection | 2017-09-26 | |
Approved without change |
Extension without change of a currently approved collection | 2014-05-27 | |
Approved without change |
Extension without change of a currently approved collection | 2011-04-12 | |
Approved without change |
Extension without change of a currently approved collection | 2008-02-22 | |
Approved without change |
Extension without change of a currently approved collection | 2005-01-26 | |
Approved without change |
Extension without change of a currently approved collection | 2002-01-02 | |
Approved without change |
No material or nonsubstantive change to a currently approved collection | 1999-08-09 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 1998-12-11 |