Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group; Correction
other · IRS · Rule · Published 2005-04-18 · Effective 2005-03-22 · 70 FR 20049
Document
Document number
05-7636
Federal Register citation
70 FR 20049
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-04-18
Effective date
2005-03-22
Treasury docket
TD 9192
Abstract
This document corrects final regulations, (TD 9192) that were published in the Federal Register on Tuesday, March 22, 2005 (70 FR 14395), that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income.