Skip over FOIA navigation

Tax Allocation Agreements [R-1746]

The OCC, Board, and FDIC are inviting comment on a proposed rule under section 39 of the Federal Deposit Insurance Act that would establish requirements for tax allocation agreements between institutions and their holding companies in a consolidated tax filing group. The proposal would promote safety and soundness by preserving depository institutions' ownership rights in tax refunds and ensuring equitable allocation of tax liabilities among entities in a holding company structure. 

Displaying 1 to 5 of 5 records.

Skip to comment navigation


Last update: July 12, 2022