# Distributions of Interests in a Loss Corporation From Qualified Trusts
> **IRS** · Final regulations and removal of temporary regulations. · Published 2006-06-28 · Effective 2006-06-23 · 71 FR 36676
## Document
- **Document number:** 06-5676
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 36676
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-06-28
- **Effective date:** 2006-06-23
- **Treasury docket:** TD 9269
## Abstract

This document contains final regulations under section 382 of the Internal Revenue Code of 1986. The final regulations affect loss corporations and provide guidance on whether a loss corporation has an owner shift where a qualified trust described in section 401(a) distributes an ownership interest in an entity.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/28/06-5676/distributions-of-interests-in-a-loss-corporation-from-qualified-trusts)
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