75 FR 60 pg. 15610 - Consolidated Returns; Intercompany Obligations
Type: RULEVolume: 75Number: 60Page: 15610
FR document: [FR Doc. 2010-7094 Filed 3-29-10; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Consolidated Returns; Intercompany Obligations
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2009, on page 347, in §1.1502-13, move the first paragraph (g)(3)(i)(B)( 1 )( vi ) into numerical order to follow (g)(3)(i)(B)( 1 )( v ), remove the second paragraph (g)(3)(i)(B)( 1 )( vi ), and reinstate paragraph (g)(3)(i)(B)( 1 )( iv ) to read as follows:
§ 1.1502-13 Intercompany transactions.
(g) * * *
(3) * * *
(i) * * *
(B) * * *
( 1 ) * * *
( iv ) The transferee member has a nonmember shareholder;
[FR Doc. 2010-7094 Filed 3-29-10; 8:45 am]
BILLING CODE 1505-01-D