# 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
> **IRS** · Correction notice to final and temporary regulations. · Published 2006-03-17 · Effective 2006-01-23 · 71 FR 13767
## Document
- **Document number:** 06-2537
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 13767
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/03/17/06-2537/determination-of-basis-of-stock-or-securities-received-in-exchange-for-or-with-respect-to-stock-or)
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