*Letters

Certification Period for Dual Consolidated Losses

Published on:
May 3, 2006

The Securities Industry Association (SIA)* provides comments to the Internal Revenue Service (IRS) on proposed regulations under Section 1503(d) of the Internal Revenue Code (Code) relating to the certification period for dual consolidated losses.  SIA believes the proposed regulations can and should be refined further, to channel the application and consequences of the dual consolidated loss rules only to certain cases.

*SIFMA is the product of a merger between the Securities Industry Association (SIA) and The Bond Market Association (TBMA) in 2006.

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