# Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group
> **IRS** · Temporary regulations. · Published 2003-12-11 · Effective 2003-12-10 · 68 FR 69024
## Document
- **Document number:** 03-30636
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 69024
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-12-11
- **Effective date:** 2003-12-10
- **Treasury docket:** TD 9098
## Abstract

This document contains amendments to temporary regulations under section 1502 that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. These temporary regulations affect corporations filing consolidated returns. The text of the 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/11/03-30636/guidance-under-section-1502-application-of-section-108-to-members-of-a-consolidated-group)
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