federal_register: 06-2411

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
06-2411 Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions Rule This document contains final regulations under section 1502 of the Internal Revenue Code of 1986. The regulations apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of subsidiary stock and the subsidiary ceases to be a member of the group. These regulations finalize Sec. 1.1502-35T without substantive change. 2006-03-14 2006 3 https://www.federalregister.gov/documents/2006/03/14/06-2411/guidance-under-section-1502-suspension-of-losses-on-certain-stock-dispositions https://www.govinfo.gov/content/pkg/FR-2006-03-14/pdf/06-2411.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 1502 of the Internal Revenue Code of 1986. The regulations apply when a member of a consolidated group transfers subsidiary stock at a loss. They also apply when a member holds loss shares of... 1545-BB25

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