# Unified Rule for Loss on Subsidiary Stock; Correction
> **IRS** · Correcting amendment. · Published 2010-03-05 · Effective 2010-03-05 · 75 FR 10172
## Document
- **Document number:** 2010-4756
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 10172
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-03-05
- **Effective date:** 2010-03-05
- **Treasury docket:** TD 9424
## Abstract

This document contains a correction to final regulations (TD 9424) that were published in the Federal Register on Wednesday, September 17, 2008 (73 FR 53934). The regulations apply to corporations filing consolidated returns, and corporations that enter into certain tax-free reorganizations. The regulations provide rules for determining the tax consequences of a member's transfer (including by deconsolidation and worthlessness) of loss shares of subsidiary stock.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/03/05/2010-4756/unified-rule-for-loss-on-subsidiary-stock-correction)
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