Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
other · IRS · Rule · Published 2003-05-09 · Effective 2003-03-14 · 68 FR 24880
Document
Document number
03-11591
Federal Register citation
68 FR 24880
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2003-05-09
Effective date
2003-03-14
Treasury docket
TD 9048
Abstract
This document contains a correction to Treasury Decision 9048, which was published in the Federal Register on Friday, March 14, 2003 (68 FR 12287) that redetermines the basis of stock of a subsidiary member or a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member.