# Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
> **IRS** · Correcting amendment. · Published 2003-05-09 · Effective 2003-03-14 · 68 FR 24880
## Document
- **Document number:** 03-11591
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 24880
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/05/09/03-11591/guidance-under-section-1502-suspension-of-losses-on-certain-stock-dispositions-correction)
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