Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction

This document contains a correction to Treasury Decision 9515, which was published in the Federal Register for Friday, March 4, 2011. Treasury Decision 9515 issued final and temporary regulations relating to the redetermination of intercompany gain as excluded from gross income in certain transactions involving stock transfers between members of a consolidated group. Treasury Decision 9515 was corrected on March 31, 2011; however, the corrections included an erroneous amendatory instruction that incorrectly removed two paragraphs from the Code of Federal Regulations. This document restores the two removed paragraphs.