# Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups; Correction
> **IRS** · Correction to final regulations. · Published 1999-09-30 · Effective 1999-07-02 · 64 FR 52650
## Document
- **Document number:** 99-25233
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 52650
- **CFR reference:** 26 CFR 1
- **Publication date:** 1999-09-30
- **Effective date:** 1999-07-02
- **Treasury docket:** TD 8825
## Abstract

This document contains corrections to TD 8825, which was published in the Federal Register on Friday, July 2, 1999 (64 FR 36175). These regulations relate to limitations on net operating loss carryovers and certain built-in losses following an ownership change of a corporation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/09/30/99-25233/regulations-under-section-382-of-the-internal-revenue-code-of-1986-application-of-section-382-in)
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