Finanse publiczne · 18.07.1995

Consolidated GroupsIntercompany Transactions and Related Rules

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide rules for disallowing loss and excluding gain for certain dispositions and other transactions involving stock of the common parent of a consolidated group. The text of those temporary regulations also serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.