Internal Revenue Service April 21, 2011 – Federal Register Recent Federal Regulation Documents

Controlled Groups; Deferral of Losses
Document Number: 2011-9606
Type: Proposed Rule
Date: 2011-04-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance concerning the time for taking into account deferred losses on the sale or exchange of property between members of a controlled group. These proposed regulations affect members of a controlled group and their shareholders.