Guidance Under Section 1502; Stock Basis After a Group Structure Change
other · IRS · Rule · Published 2004-04-26 · Effective 2004-04-26 · 69 FR 22399
Document
Document number
04-9448
Federal Register citation
69 FR 22399
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2004-04-26
Effective date
2004-04-26
Treasury docket
TD 9122
Abstract
This document contains final regulations under section 1502 providing guidance regarding the determination of basis in the stock of the former common parent following a group structure change. These final regulations affect corporations filing consolidated returns.