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6 I ABA SectIon of tAxAtIon newSQuArterly POINTS TO REMEMBER I Temporary regulaTions on nol carrybacks POINTS TO REMEMBER Temporary Regulations on NOL Carrybacks for Taxpayers Filing Consolidated Returns By Andrew reiter* and Michael G. lapidus** on June 22, 2010, the service issued temporary and final regulations (T.D. 9490; reg-151605-09) which provide guidance to consolidated groups and implement the extended net operating loss (nol) carryback rules of section 172(b)(1)(H). *washington, Dc. **...