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Unified Rule for Loss on Subsidiary Stock

---
identifier: "/us/fr/Z8-21006"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Unified Rule for Loss on Subsidiary Stock"
title_number: 0
title_name: "Federal Register"
section_number: "Z8-21006"
section_name: "Unified Rule for Loss on Subsidiary Stock"
positive_law: false
currency: "2008-11-06"
last_updated: "2008-11-06"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "Z8-21006"
document_type: "rule"
publication_date: "2008-11-06"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
  - "26 CFR Part 602"
rin: "1545-BB61"
fr_citation: "73 FR 65982"
fr_volume: 73
docket_ids:
  - "TD 9424"
---

#  [Corrected]

**Correction**

In rule document E8- 21006 beginning on page 53934 in the issue of Wednesday, September 17, 2008 make the following corrections:

§1.1502-13

1. On page 53948, in the first column, §1.1502-13(a)(4), in the second line “(4) Application of other rules of law.” should read “(4) *Application of other rules of law.* ”.

§1.1502-36

2. On page 53962, in the third column, §1.1502-36(c)(8)(ii) at *Example 6* (ii) (A), in the first paragraphs, in the 32nd line, “CNOL))” should read “CNOL)”.

3. On page 53964, in the second column, §1.1502-36(d)(4)(ii)(A), the first sentence, “(A) Category A, Category B, and Category C attributes.” should read “(A) *Category A, Category B, and Category C attributes.* ”.

4. On page 53968, in the second column, §1.1502-36(d)(8) at *Example 1* (ii), in paragraphs (A) and (B), “Example 1” should read “ *Example 1.* ”.

5. On page 53970, in the third column, §1.1502-36(d)(8) at *Example 4.* (i)(c) paragraph “(1)” should read, “ *1* ”.

6. On page the same page, in the second column, §1.1502-36(d)(8) at *Example 4.* (ii)(c) paragraph “(1)” should read,“( *1* )”.

7. On page 53974, in the third column, §1.1502-36(d)(8) at *Example 8.* (i)(c)( *2* ) paragraph “(i)” should read, “( *i* )”.

8. On page 53975, in the third column, §1.1502-36(d)(8) at *Example 8.* (ii)(c)( *2* ) paragraph “(i)” should read, “( *i* )”.

9. On page 53977, in the first column, §1.1502-36(d)(8) at *Example 9.* (iv)(B) paragraph “(1)” should read, “( *1* )”.