other · IRS · Rule · Published 2001-06-19 · Effective 2001-06-19 · 66 FR 32901
Document
Document number
01-15353
Federal Register citation
66 FR 32901
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-06-19
Effective date
2001-06-19
Treasury docket
TD 8949
Abstract
This document contains final regulations relating to the aggregation of stock ownership in a corporation of members of a consolidated group. These regulations reflect a technical correction enacted in section 311(c) of the Community Renewal Tax Relief Act of 2000, that, in substance, provides that the special aggregate stock ownership rules shall apply for purposes of section 732(f) of the Code. These final regulations may affect all consolidated groups.