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금융 및 시장 · 2003. 6. 4.1 분 읽기
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction
로컬 자동 번역 · 원본 출처 언어
요약
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.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →