Consolidated GroupsIntercompany Transactions and Related Rules
other · IRS · Rule · Published 1996-03-14 · Effective 1996-03-14 · 61 FR 10447
Document
Document number
96-6151
Federal Register citation
61 FR 10447
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-03-14
Effective date
1996-03-14
Treasury docket
TD 8660
Abstract
This document contains final regulations disallowing losses and excluding gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group.