Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction
other · IRS · Rule · Published 2007-05-01 · 72 FR 23771
Document
Document number
E7-8316
Federal Register citation
72 FR 23771
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2007-05-01
Treasury docket
TD 9322
Abstract
This document contains corrections to final and temporary regulations that was published in the Federal Register on Tuesday, April 10, 2007 (71 FR 17804) providing guidance to corporations filing consolidated returns and applying an anti-avoidance rule and revising an anti-loss reimportation rule that applies following a disposition of stock of a subsidiary at a loss.