# Segregation Rule Effective Date
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-06-05 · Effective 2015-06-05 · 80 FR 31996
## Document
- **Document number:** 2015-13711
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 31996
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-06-05
- **Effective date:** 2015-06-05
- **Treasury docket:** TD 9721
## Abstract

This document contains final regulations under section 382 of the Internal Revenue Code (Code) that modify the effective date provision of recently published regulations. These regulations affect corporations whose stock is or was acquired by the Department of the Treasury (Treasury) pursuant to certain programs under the Emergency Economic Stabilization Act of 2008 (EESA).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/06/05/2015-13711/segregation-rule-effective-date)
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