Federal Register 2026-21253 — effective 2026-10-16 — Non-Applicability of Section 357(c) to Consolidated Groups — Internal Revenue Service
What is the effective date for Federal Register 2026-21253 — effective 2026-10-16 — Non-Applicability of Section 357(c) to Consolidated Groups — Internal Revenue Service?
For Federal Register 2026-21253, effective date is 2026-10-16; agency is Internal Revenue Service; published is 2026-10-16; cfr parts amended is 26 CFR 1; dates, as printed is Effective date: These final regulations are effective on October 16, 2026, recorded from its source on 2026-10-19; source re-checked 2026-11-03.
{"document_number":"2026-21253","title":"Non-Applicability of Section 357(c) to Consolidated Groups","agency_names":["Treasury Department","Internal Revenue Service"],"effective_on":"2026-10-16","dates":"Effective date: These final regulations are effective on October 16, 2026.","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"publication_date":"2026-10-16","html_url":"https://www.federalregister.gov/documents/2026/10/16/2026-21253/non-applicability-of-section-357c-to-consolidated-groups"}
— federalregister.gov, retrieved 2026-10-19
- FR document number
- 2026-21253 verified
- Rule
- Non-Applicability of Section 357(c) to Consolidated Groups verified
- Agency
- Internal Revenue Service verified
- Effective date
- 2026-10-16 verified
- DATES, as printed
- Effective date: These final regulations are effective on October 16, 2026. verified
- CFR parts amended
- 26 CFR 1 our reading
- Published
- 2026-10-16 verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
Source
- federalregister.govhttps://www.federalregister.gov/api/v1/documents.json?per_page=1000&order=oldest&conditions%5Btype%5D%5B%5D=RULE&conditions%5Beffective_date%5D%5Bgte%5D=2026-08-31&conditions%5Beffective_date%5D%5Blte%5D=2026-12-31&fields%5B%5D=document_number&fields%5B%5D=title&fields%5B%5D=agency_names&fields%5B%5D=effective_on&fields%5B%5D=dates&fields%5B%5D=cfr_references&fields%5B%5D=publication_date&fields%5B%5D=html_url
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