Consolidated Groups--Intercompany Transactions &
Related Rules

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8660] RIN 1545-AT51

TITLE: Consolidated Groups--Intercompany transactions and related rules.

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations disallowing losses and excluding gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group.

DATES: These regulations are effective March 14, 1996. For dates of applicability, see the effective date provision of these regulations.

FOR FURTHER INFORMATION CONTACT: Victor Penico or Richard Osborne of the Office of Assistant Chief Counsel (Corporate), (202) 622-7750 or (202) 622-7770 (not toll-free numbers).

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