Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group
other · IRS · Rule · Published 2004-03-15 · Effective 2004-03-15 · 69 FR 12069
Document
Document number
04-5666
Federal Register citation
69 FR 12069
CFR reference
26 CFR 1
Type
Rule
Action
Temporary and final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-03-15
Effective date
2004-03-15
Treasury docket
TD 9117
Abstract
This document contains 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 regulations affect corporations filing consolidated returns.