Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
other · IRS · Rule · Published 2008-04-03 · Effective 2008-04-03 · 73 FR 18160
Document
Document number
E8-6883
Federal Register citation
73 FR 18160
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-04-03
Effective date
2008-04-03
Treasury docket
TD 9383
Abstract
This document contains a correction to final and temporary regulations (TD 9383) that were published in the Federal Register on Friday, March 7, 2008 (73 FR 12265). Concerning the treatment of certain intercompany gain with respect to consolidated group member stock. These amendments provide for the redetermination of an intercompany gain as excluded from gross income in certain member stock transactions. These regulations affect corporations filing consolidated returns.