Federal Register: final rule
Non-Applicability of Section 357(c) to Consolidated Groups
Federal Register published "Non-Applicability of Section 357(c) to Consolidated Groups" on 2026-10-16. First seen on Kresmion 2026-10-26 18:25 UTC.
The record
- Publisher
- Federal Register
- Agency
- Treasury Department; Internal Revenue Service
- Source
- Federal Register
- Kind
- Federal Register: final rule
- Jurisdiction
- United States
- Topics
- Other
- Importance
- Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
- Published (source time)
- 2026-10-16 (the source gives a date only)
- First seen on Kresmion
- 2026-10-26 18:25 UTC
The original
Open the original on www.federalregister.govSource: Federal Register (federalregister.gov). U.S. government work, public domain.
The publisher's summary
This document contains final regulations clarifying that, in the case of certain transfers between members of a consolidated group, a transferee's assumption of certain liabilities will not reduce the transferor's basis in the transferee's stock received in the transfer. These final regulations affect consolidated groups and their members.
The publisher's words, as published.
Federal Register document
- Document number
- 2026-21253
- Document type
- Rule
- Status
- Published
Cite this data
Kresmion stores the publisher's own title, the source's time and the time Kresmion first saw it, and checks the primary link 1, 7 and 30 days after first sight. Kresmion adds no text of its own.
Upstream: Federal Register
Kresmion, "Non-Applicability of Section 357(c) to Consolidated Groups", data as of 2026-10-16, https://kresmion.com/record/7523. Upstream data: Federal Register.
Link to this data (HTML):
<a href="https://kresmion.com/record/7523">Non-Applicability of Section 357(c) to Consolidated Groups (Kresmion)</a>