# Loss Limitation Rules; Correction
> **IRS** · Correcting amendment. · Published 2005-03-25 · Effective 2005-04-04 · 70 FR 15227
## Document
- **Document number:** 05-5969
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 15227
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-03-25
- **Effective date:** 2005-04-04
- **Treasury docket:** TD 9187
## Abstract

This document corrects final regulations (TD 9187) that were published in the Federal Register on Thursday, March 3, 2005 (70 FR 10319), that disallows certain losses recognized on sales of subsidiary stock by members of a consolidated group.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/03/25/05-5969/loss-limitation-rules-correction)
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