Table of Contents

• Rev. Rul. 2010-19
• T.D. 9490
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • 1. Extended Carryback Period election and computation of limitation for fifth preceding consolidated return year
    • a. Extended Carryback Period election and revocation of prior elections
    • b. Implementation of the Extended Carryback Period with respect to a consolidated return year
    • 2. Elections to waive the entire carryback period or the Extended Carryback Period for pre-acquisition consolidated return years of acquired members
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information