Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
other · IRS · Rule · Published 2006-06-08 · Effective 2006-03-14 · 71 FR 33239
Document
Document number
E6-8890
Federal Register citation
71 FR 33239
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2006-06-08
Effective date
2006-03-14
Treasury docket
TD 9254
Abstract
This document contains corrections to final regulations that were published in the Federal Register on Tuesday, March 14, 2006 (71 FR 13008). The regulations apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group.