# Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
> **IRS** · Correction to final regulations. · Published 2006-06-08 · Effective 2006-03-14 · 71 FR 33239
## Document
- **Document number:** E6-8890
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 33239
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/08/E6-8890/guidance-under-section-1502-suspension-of-losses-on-certain-stock-dispositions-correction)
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