Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
other · IRS · Rule · Published 2006-03-17 · Effective 2006-01-23 · 71 FR 13767
Document
Document number
06-2537
Federal Register citation
71 FR 13767
CFR reference
26 CFR 1
Type
Rule
Action
Correction notice to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-03-17
Effective date
2006-01-23
Treasury docket
TD 9244
Abstract
This document contains a correction to final and temporary regulations (TD 9244), that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to stock or securities in certain transactions.