# Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock
> **IRS** · Rule · Published 2011-04-13 · 76 FR 20524
## Document
- **Document number:** C1-2011-4846
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 20524
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-04-13
- **Treasury docket:** TD 9515
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/04/13/C1-2011-4846/guidance-under-section-1502-amendment-of-matching-rule-for-certain-gains-on-member-stock)
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