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

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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.

https://regulations.justia.com/regulations/fedreg/2011/04/21/2011-9606.html