federal_register: 2011-4846

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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
2011-4846 Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock Rule This document contains final regulations concerning the treatment of certain intercompany gain with respect to stock owned by members of a consolidated group. These regulations provide for the redetermination of intercompany gain as excluded from gross income in certain transactions involving stock transfers between members of a consolidated group. The temporary regulations contained in this document are solely for the purpose of retaining the portion of the existing temporary regulations that were in the same temporary regulation section but that are not being promulgated as final regulations at this time. These regulations affect corporations filing consolidated returns. 2011-03-04 2011 3 https://www.federalregister.gov/documents/2011/03/04/2011-4846/guidance-under-section-1502-amendment-of-matching-rule-for-certain-gains-on-member-stock https://www.govinfo.gov/content/pkg/FR-2011-03-04/pdf/2011-4846.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations concerning the treatment of certain intercompany gain with respect to stock owned by members of a consolidated group. These regulations provide for the redetermination of intercompany gain as excluded from gross... 1545-BH20

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