# Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
> **IRS** · Correcting amendment. · Published 2008-04-03 · Effective 2008-04-03 · 73 FR 18160
## Document
- **Document number:** E8-6883
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 18160
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/04/03/E8-6883/guidance-under-section-1502-amendment-of-matching-rule-for-certain-gains-on-member-stock-correction)
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