# Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group; Correction
> **IRS** · Correction to final regulations. · Published 2005-04-18 · Effective 2005-03-22 · 70 FR 20049
## Document
- **Document number:** 05-7636
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 20049
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/04/18/05-7636/guidance-under-section-1502-application-of-section-108-to-members-of-a-consolidated-group-correction)
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