# Consolidated Groups and Controlled GroupsIntercompany Transactions and Related Rules
> **Treasury** · Final regulations. · Published 1995-07-18 · Effective 1995-07-18 · 60 FR 36671
## Document
- **Document number:** 95-16973
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 36671
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/07/18/95-16973/consolidated-groups-and-controlled-groupsintercompany-transactions-and-related-rules)
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