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Finance & markets · 16/04/2012Updated: 10/17/2026 · 1 min read

IRS Issues Final Regulations on Loss Deferral for Controlled Group Transactions

Summary

The IRS has released final regulations clarifying the timing for deferring losses on property sales between members of a controlled group, affecting corporations within these groups.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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