# Consolidated GroupsIntercompany Transactions and Related Rules
> **Treasury** · Temporary regulations. · Published 1995-07-18 · Effective 1995-07-12 · 60 FR 36669
## Document
- **Document number:** 95-16972
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 36669
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-07-18
- **Effective date:** 1995-07-12
- **Treasury docket:** TD 8598
## Abstract

This document contains temporary regulations that provide rules for disallowing loss and excluding gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group. These temporary regulations are necessary to prevent taxpayers from recognizing certain gains and losses on common parent stock that would not be recognized if a consolidated group were treated as a single entity. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/07/18/95-16972/consolidated-groupsintercompany-transactions-and-related-rules)
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