Internal Revenue Service April 3, 2008 – Federal Register Recent Federal Regulation Documents

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Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
Document Number: E8-6883
Type: Rule
Date: 2008-04-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9383) that were published in the Federal Register on Friday, March 7, 2008 (73 FR 12265). Concerning the treatment of certain intercompany gain with respect to consolidated group member stock. These amendments provide for the redetermination of an intercompany gain as excluded from gross income in certain member stock transactions. These regulations affect corporations filing consolidated returns.
https://regulations.justia.com/regulations/fedreg/2008/04/03/E8-6883.html
Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction
Document Number: E8-6879
Type: Rule
Date: 2008-04-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains a correction to final and temporary regulations (TD 9383) that were published in the Federal Register on Friday, March 7, 2008 (73 FR 12265). Concerning the treatment of certain intercompany gain with respect to consolidated group member stock. These amendments provide for the redetermination of an intercompany gain as excluded from gross income in certain member stock transactions. These regulations affect corporations filing consolidated returns.
https://regulations.justia.com/regulations/fedreg/2008/04/03/E8-6879.html
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