Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions

tax-irs · IRS · Rule · Published 2006-03-14 · Effective 2006-03-09 · 71 FR 13008

Document

Document number: 06-2411
Federal Register citation: 71 FR 13008
CFR reference: 26 CFR 1
Type: Rule
Action: Final rule and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2006-03-14
Effective date: 2006-03-09
Treasury docket: TD 9254

Abstract

This document contains final regulations under section 1502 of the Internal Revenue Code of 1986. The regulations apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group. These regulations finalize Sec. 1.1502-35T without substantive change.

Source

Authoritative: Federal Register document
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