federal_register: E7-13839
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-13839 | Treatment of Excess Loss Accounts | Rule | This document contains final regulations under section 1502. Section 1.1502-19(d) governs basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group. Section 1.1502-80(c) governs the determination of when subsidiary stock is treated as worthless under section 165. These final regulations affect affiliated groups of corporations filing consolidated returns. | 2007-07-18 | 2007 | 7 | https://www.federalregister.gov/documents/2007/07/18/E7-13839/treatment-of-excess-loss-accounts | https://www.govinfo.gov/content/pkg/FR-2007-07-18/pdf/E7-13839.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations under section 1502. Section 1.1502-19(d) governs basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group. Section 1.1502-80(c) governs the... |