federal_register: 2011-7506

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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
2011-7506 Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction Rule This document describes correcting amends to final and temporary 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. These errors were made when the agency published final and temporary regulations (TD 9515) in the Federal Register on Friday, March 4, 2011 (76 FR 11956). 2011-03-31 2011 3 https://www.federalregister.gov/documents/2011/03/31/2011-7506/guidance-under-section-1502-amendment-of-matching-rule-for-certain-gains-on-member-stock-correction https://www.govinfo.gov/content/pkg/FR-2011-03-31/pdf/2011-7506.pdf Treasury Department; Internal Revenue Service 497,254 This document describes correcting amends to final and temporary 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... 1545-BH20

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