Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
other · IRS · Rule · Published 2006-10-26 · Effective 2006-01-23 · 71 FR 62556
Document
Document number
E6-17987
Federal Register citation
71 FR 62556
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2006-10-26
Effective date
2006-01-23
Treasury docket
TD 9244
Abstract
This document contains a correction to final and temporary regulations (TD 9244), that were published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to, stock or securities in certain transactions.