Legal Status
Legal Status
Rule
Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following an Ownership Change of a Consolidated Group
A Rule by the Treasury Department on
Document Details
Information about this document as published in the Federal Register.
- Printed version:
- Publication Date:
- 06/27/1996
- Agency:
- Department of the Treasury
- Dates:
- These regulations are effective June 27, 1996.
- Effective Date:
- 06/27/1996
- Document Type:
- Rule
- Document Citation:
- 61 FR 33335
- Page:
- 33335-33365 (31 pages)
- CFR:
- 26 CFR 1
- 26 CFR 602
- Agency/Docket Number:
- TD 8678
- RIN:
- 1545-AU36
- Document Number:
- 96-15824
Document Details
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- https://www.federalregister.gov/d/96-15824 https://www.federalregister.gov/d/96-15824
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