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 2006-04-13 · Effective 2006-01-23 · 71 FR 19117
Document
Document number
06-3527
Federal Register citation
71 FR 19117
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2006-04-13
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.