# Application of the Segregation Rules to Small Shareholders
> **IRS** · Final regulations. · Published 2013-10-22 · Effective 2013-10-22 · 78 FR 62418
## Document
- **Document number:** 2013-24538
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 62418
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-10-22
- **Effective date:** 2013-10-22
- **Treasury docket:** TD 9638
## Abstract

This document contains final regulations under section 382 of the Internal Revenue Code (Code). These regulations provide guidance regarding the application of the segregation rules to public groups of shareholders in determining owner shifts and ownership changes under section 382 of the Code. These regulations affect corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/10/22/2013-24538/application-of-the-segregation-rules-to-small-shareholders)
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