금융 및 시장 · 2003. 4. 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 final and temporary regulations published in the Federal Register on March 14, 2003 (68 FR 12287). The final and 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.