{"abstract":"This document contains temporary regulations under section 1502 that govern the application of section 108 when a member of a consolidated group realizes discharge of indebtedness income. These temporary regulations affect corporations filing consolidated returns. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.","action":"Temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2003/09/04/03-22453.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"68 FR 52487","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective August 29, 2003.","disposition_notes":null,"docket_ids":["TD 9089"],"dockets":[],"document_number":"03-22453","effective_on":"2003-08-29","end_page":52496,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2003/09/04/03-22453.xml","html_url":"https://www.federalregister.gov/documents/2003/09/04/03-22453/guidance-under-section-1502-application-of-section-108-to-members-of-a-consolidated-group","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/03-22453?publication_date=2003-09-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2003-09-04/03-22453/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":148,"last_updated":"2026-10-25 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2003-09-04/pdf/03-22453.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2003-09-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2003/09/04/03-22453.txt","regulation_id_number_info":{"1545-BC39":null},"regulation_id_numbers":["1545-BC39"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":52487,"subtype":null,"title":"Guidance Under Section 1502; Application of Section 108 to Members of a Consolidated Group","toc_doc":"Section 108 application to consolidated group members; indebtedness income discharge","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":68}