Intercompany Income Tax Allocation Agreements: Proposed Addendum to the Interagency Policy Statement
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Intercompany Income Tax Allocation Agreements: Proposed Addendum to the Interagency Policy Statement

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  • Publisher's site:
  • Corporate Authors:
  • Description:
    The federal banking agencies are requesting comment on a proposed addendum that would supplement and clarify the 1998 Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure (Interagency Policy Statement). The proposed addendum is intended to ensure that insured depository institutions in a consolidated group maintain an appropriate relationship regarding the payment of taxes and the treatment of tax refunds.
  • Content Notes:
    FIL-124-98, November 24, 1998, Intercorporate Income Taxes
  • Subject:
  • Dataset Download URL:
  • Format:
  • Release Date:
  • Update Date:
  • Withdrawn Date:
    Not Available
  • Agencies Involved:
    Federal Deposit Insurance Corporation (FDIC);U.S. Department of the Treasury;Office of the Comptroller of the Currency (OCC);Board of Governors of the Federal Reserve System (The Fed);
  • Fdic Employee Involved:
    Robert F. Storch;Jeffrey E. Schmitt;Mark G. Flanigan;
  • Law Involved:
    Federal Reserve Act 
  • Related Regulation:
    Section 23A;Section 23B;
  • Comment Period End Date:
  • Source:
    FDIC Website
  • Memorandum To:
    FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations
  • FIL Number:
  • Main Document Checksum:
  • Download URL:
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