[Federal Register Volume 78, Number 58 (Tuesday, March 26, 2013)]
[Rules and Regulations]
[Page 18235]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-07100]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Unified Rule for Loss on Subsidiary Stock


  

CFR Correction

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.1401 to 1.1550), revised as of April 1, 2012, on page 505, in Sec.  
1.1502-36, at the end of paragraph (d)(8) Example 6 (ii)(D)(3), 
reinstate the following sentence:


Sec.  1.1502-36  Unified loss rule.

* * * * *
    (d) * * *
    (8) * * *
    Example 6. * * *
    (ii) * * *
    (D) * * *
    (3) * * * Under the general rules of this paragraph (d), S1's $60 
tier-down attribute reduction amount is allocated and applied to reduce 
S1's basis in its asset from $500 to $440.
* * * * *

[FR Doc. 2013-07100 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D