Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions; Correction

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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.