Regulation

Section 357(c) Non-Applicability to Consolidated Groups (IRS)

Full name: Non-Applicability of Section 357(c) to Consolidated Groups, TD 10059
Citation: 26 CFR part 1; 91 FR 65683 (2026)
Jurisdiction: U.S.
In force: 2026-10-16
Text: federalregister.gov/documents/2026/10/16/2026-21253/non-applicability-of-section-357c-to-consolidated-groups
Stories: 1

TaxCorporate

U.S. FEDRegulation

IRS final regulations: assumed section 357(c)(3)(A) liabilities do not reduce stock basis in consolidated group transfers

Text (Federal Register) →Oct. 16