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Financial Institution Letters

June 19, 2014

Intercompany Income Tax Allocation Agreements

Addendum to Policy Statement

Printable Format:

FIL-30-2014 - PDF (PDF Help)


The federal banking agencies have approved an addendum that supplements and clarifies the 1998 Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure (Interagency Policy Statement). The agencies are issuing the addendum to ensure that insured depository institutions (IDIs) in a consolidated group maintain an appropriate relationship regarding the payment of taxes and the treatment of tax refunds.

Statement of Applicability to Institutions Under $1 Billion in Total Assets: This Financial Institution Letter applies to all FDIC-supervised banks and savings associations, including community institutions, that (together with a parent holding company) file tax returns as members of a consolidated group.



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