# Guidance Under Section 1502; Stock Basis After a Group Structure Change
> **IRS** · Final regulation. · Published 2004-04-26 · Effective 2004-04-26 · 69 FR 22399
## Document
- **Document number:** 04-9448
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 22399
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/04/26/04-9448/guidance-under-section-1502-stock-basis-after-a-group-structure-change)
---
*AI Analytics · CC0 1.0*