CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.362-4—Limitations on built-in loss duplication.

1.362-4—Limitations on built-in loss duplication.

(a) Purpose and scope— (1) In general. [Reserved]
(2) Intercompany transactions. For rules relating to the application of section 362(e)(2) to transfers between members of a consolidated group on or after October 22, 2004, see § 1.1502-80(h).
(b) [Reserved]

Code of Federal Regulations

[73 FR 53948, Sept. 17, 2008]