# Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
> **IRS** · Correcting amendment. · Published 2011-03-31 · Effective 2011-03-31 · 76 FR 17781
## Document
- **Document number:** 2011-7506
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 17781
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-03-31
- **Effective date:** 2011-03-31
- **Treasury docket:** TD 9515
## Abstract

This document describes correcting amends to final and temporary 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. These errors were made when the agency published final and temporary regulations (TD 9515) in the Federal Register on Friday, March 4, 2011 (76 FR 11956).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/03/31/2011-7506/guidance-under-section-1502-amendment-of-matching-rule-for-certain-gains-on-member-stock-correction)
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