other · IRS · Rule · Published 2002-03-12 · Effective 2002-03-07 · 67 FR 11034
Document
Document number
02-5850
Federal Register citation
67 FR 11034
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-03-12
Effective date
2002-03-07
Treasury docket
TD 8984
Abstract
This document contains regulations under sections 337(d) and 1502. These regulations permit certain losses recognized on sales of subsidiary stock by members of a consolidated group. These regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.