Correction to final regulations.
This document contains corrections to final regulations (T.D. 9254,
2006-13 I.R.B. 662) that were published in the Federal
Register on Tuesday, March 14, 2006 (71 FR 13008). The regulations
apply when a member of a consolidated group transfers subsidiary stock at
a loss. They also apply when a member holds loss shares of subsidiary stock
and the subsidiary ceases to be a member of the group.
This correction is effective March 14, 2006.
FOR FURTHER INFORMATION CONTACT:
Theresa Abell (202) 622-7700 or Martin Huck (202) 622-7750 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
The final regulations (T.D. 9254) that are the subject of this correction
are under section 1502 of the Internal Revenue Code.
As published, final regulations (T.D. 9254) contains an error that may
prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the final regulations (T.D. 9254) which was the subject
of FR Doc. 06-2411, is corrected as follows:
On page 13009, column 2, in the preamble, under the paragraph heading
“Special Analyses”, line 4 from the bottom of the paragraph, the
language “these regulations was submitted to the” is corrected
to read “these regulations were submitted to the”.
Guy R. Traynor,
Chief,
Publications and
Regulations Branch,
Legal Processing
Division,
Associate Chief Counsel
(Procedure
and Administration).
Note
(Filed by the Office of the Federal Register on June 7, 2006, 8:45 a.m.,
and published in the issue of the Federal Register for June 8, 2006, 71 F.R.
33239)
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