[Federal Register Volume 75, Number 60 (Tuesday, March 30, 2010)]
[Rules and Regulations]
[Page 15610]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-7094]


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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 (Sec. Sec.  
1.1401 to 1.1550), revised as of April 1, 2009, on page 347, in 
Sec. 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:


Sec.  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