federal_register: 2012-9004

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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
2012-9004 Guidance Under Section 267(f); Deferral of Loss on Transactions Between Members of a Controlled Group Rule This document contains final regulations concerning the deferral of losses on the sale or exchange of property between members of a controlled group and provides guidance as to the time for taking into account those losses. These regulations affect corporations that are members of a controlled group. 2012-04-16 2012 4 https://www.federalregister.gov/documents/2012/04/16/2012-9004/guidance-under-section-267f-deferral-of-loss-on-transactions-between-members-of-a-controlled-group https://www.govinfo.gov/content/pkg/FR-2012-04-16/pdf/2012-9004.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations concerning the deferral of losses on the sale or exchange of property between members of a controlled group and provides guidance as to the time for taking into account those losses. These regulations affect... 1545-BI92

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