Consolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules
other · Treasury · Rule · Published 1995-07-18 · Effective 1995-07-18 · 60 FR 36671
Document
Document number
95-16973
Federal Register citation
60 FR 36671
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-07-18
Effective date
1995-07-18
Treasury docket
TD 8597
Abstract
This document contains final regulations amending the intercompany transaction system of the consolidated return regulations. The final regulations also revise the regulations under section 267(f), limiting losses and deductions from transactions between members of a controlled group. Amendments to other related regulations are also included in this document.