# Consolidated Returns; Intercompany Obligations; Correction
> **IRS** · Correcting amendment. · Published 2009-02-11 · Effective 2009-02-11 · 74 FR 6828
## Document
- **Document number:** E9-2828
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 6828
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-02-11
- **Effective date:** 2009-02-11
- **Treasury docket:** TD 9442
## Abstract

This document contains corrections to final regulations (TD 9442) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79324) under section 1502 of the Internal Revenue Code providing guidance regarding the treatment of transactions involving obligations between members of a consolidated group.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/02/11/E9-2828/consolidated-returns-intercompany-obligations-correction)
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