Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
other · IRS · Rule · Published 2003-06-04 · Effective 2003-03-14 · 68 FR 33381
Document
Document number
03-14062
Federal Register citation
68 FR 33381
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2003-06-04
Effective date
2003-03-14
Treasury docket
TD 9048
Abstract
This document corrects temporary regulations (TD 9048), which was published in the Federal Register on Friday, March 14, 2003 (68 FR 12287). The temporary regulations redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member.