# Application of Section 338 to Insurance Companies; Correction
> **IRS** · Correcting amendment. · Published 2008-03-18 · Effective 2008-03-18 · 73 FR 14386
## Document
- **Document number:** E8-5333
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 14386
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-03-18
- **Effective date:** 2008-03-18
- **Treasury docket:** TD 9377
## Abstract

This document contains a correction to final regulations (TD 9377) that were published in the Federal Register on Wednesday, January 23, 2008 (73 FR 3868), that apply to a section 197 intangible resulting from an assumption reinsurance transaction, and under section 338 that apply to reserve increases after a deemed asset sale.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/03/18/E8-5333/application-of-section-338-to-insurance-companies-correction)
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