Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
other · IRS · Rule · Published 2011-03-04 · Effective 2011-03-04 · 76 FR 11956
Document
Document number
2011-4846
Federal Register citation
76 FR 11956
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-03-04
Effective date
2011-03-04
Treasury docket
TD 9515
Abstract
This document contains final regulations concerning the treatment of certain intercompany gain with respect to stock owned by members of a consolidated group. These regulations provide for the redetermination of intercompany gain as excluded from gross income in certain transactions involving stock transfers between members of a consolidated group. The temporary regulations contained in this document are solely for the purpose of retaining the portion of the existing temporary regulations that were in the same temporary regulation section but that are not being promulgated as final regulations at this time. These regulations affect corporations filing consolidated returns.