# Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group
> **IRS** · Temporary and final regulations. · Published 2004-03-15 · Effective 2004-03-15 · 69 FR 12069
## Document
- **Document number:** 04-5666
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 12069
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/03/15/04-5666/guidance-under-section-1502-application-of-section-108-to-members-of-a-consolidated-group)
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