[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] ----------------------------------------------------------------------- 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