# Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2007-05-01 · 72 FR 23771
## Document
- **Document number:** E7-8316
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 23771
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/05/01/E7-8316/anti-avoidance-and-anti-loss-reimportation-rules-applicable-following-a-loss-on-disposition-of-stock)
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