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Finance et marchés · 04/06/20031 min de lecture
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
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Résumé
This document corrects temporary regulations (TD 9048), which was published in the Federal Register on Friday, March 14, 2003 (68 FR 12287). The temporary regulations redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →