United States Government Publishing Office
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United States
National Archives and Records Administration
Office of the Federal Register
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text
government publication
eng
FR
Regulatory Information
2002_register
executive
2010-09-23
article
Loss Limitation Rules
Proposed Rules
D09002ee1bdf05881
D09002ee1bdf05d06
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations under sections 337(d) and 1502 of the Internal Revenue Code. These regulations permit certain losses recognized on sales of subsidiary stock by members of a consolidated group. The regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. The text of the temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
67 FR 11070
https://www.govinfo.gov/app/details/FR-2002-03-12/02-5851
02-5851
fr12mr02-16
RIN 1545-BA52
4830-01-P
REG-102740-02
https://www.govinfo.gov/app/details/FR-2002-03-12/02-5851
https://www.govinfo.gov/content/pkg/FR-2002-03-12/html/02-5851.htm
https://www.govinfo.gov/content/pkg/FR-2002-03-12/pdf/02-5851.pdf
2 p.
11070
11071
67 FR 11070
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BA52
RIN 1545-BA52
Loss Limitation Rules; Federal Register Vol. 67, Issue
PRORULE
02-5851
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-07-10
2002-07-17
REG-102740-02
4830-01-P
02-5851
Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing.
This document contains proposed regulations under sections 337(d) and 1502 of the Internal Revenue Code. These regulations permit certain losses recognized on sales of subsidiary stock by members of a consolidated group. The regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. The text of the temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Written or electronic comments must be received by July 10, 2002. Requests to speak (with outlines of oral comments to be discussed) at the public hearing scheduled for July 17, 2002, at 10 a.m., must be received by June 26, 2002.
Concerning the proposed regulations, Sean P. Duffley, (202) 622-7530, or Lola L. Johnson, (202) 622-7550; concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, LaNita VanDyke (202) 622-7180 (not toll-free numbers).
Income taxes:
Consolidated return regulations:
Loss limitation rules; cross-reference,
www.irs.gov/regs
Federal Register
Vol. 67, no. 48
Office of the Federal Register, National Archives and Records Administration
2002-03-12
continuing
daily
deposited
born digital
365 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-03-12
P0b002ee1809bff0c
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr12mr02
https://www.govinfo.gov/app/details/FR-2002-03-12
https://www.govinfo.gov/content/pkg/FR-2002-03-12/pdf/FR-2002-03-12.pdf
https://www.govinfo.gov/content/pkg/FR-2002-03-12/xml/FR-2002-03-12.xml
fdlp
11031
11210
DGPO
2010-09-23
2023-05-04
FR-2002-03-12
machine generated
eng
FR
FR-2002-03-12
67
48