Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group

tax-irs · IRS · Rule · Published 2005-03-22 · Effective 2005-03-21 · 70 FR 14395

Document

Document number: 05-5528
Federal Register citation: 70 FR 14395
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations, temporary regulations, and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2005-03-22
Effective date: 2005-03-21
Treasury docket: TD 9192

Abstract

This document contains final regulations under section 1502 of the Internal Revenue Code that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. These final regulations affect corporations filing consolidated returns.

Source

Authoritative: Federal Register document
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