# Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries
> **IRS** · Final and temporary regulations. · Published 2007-04-10 · Effective 2007-04-10 · 72 FR 17804
## Document
- **Document number:** E7-6541
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 17804
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-04-10
- **Effective date:** 2007-04-10
- **Treasury docket:** TD 9322
## Abstract

This document contains final and temporary regulations under section 1502 of the Internal Revenue Code (Code). These regulations provide guidance to corporations filing consolidated returns. These regulations apply an anti-avoidance rule and revise an anti-loss reimportation rule that applies following a disposition of stock of a subsidiary at a loss. The text of the temporary regulations also serves as the text of the proposed regulations (REG-156420-06) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/04/10/E7-6541/anti-avoidance-and-anti-loss-reimportation-rules-applicable-following-a-loss-on-disposition-of-stock)
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