Guidance Under Section 267(f); Deferral of Loss on Transactions Between Members of a Controlled Group
other · IRS · Rule · Published 2012-04-16 · Effective 2012-04-16 · 77 FR 22480
Document
Document number
2012-9004
Federal Register citation
77 FR 22480
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-04-16
Effective date
2012-04-16
Treasury docket
TD 9583
Abstract
This document contains final regulations concerning the deferral of losses on the sale or exchange of property between members of a controlled group and provides guidance as to the time for taking into account those losses. These regulations affect corporations that are members of a controlled group.