Intercompany transactions.
---
identifier: "/us/fr/2010-7094"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Intercompany transactions."
title_number: 0
title_name: "Federal Register"
section_number: "2010-7094"
section_name: "Intercompany transactions."
positive_law: false
currency: "2010-03-30"
last_updated: "2010-03-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "DEPARTMENT OF THE TREASURY"
document_number: "2010-7094"
document_type: "rule"
publication_date: "2010-03-30"
agencies:
- "DEPARTMENT OF THE TREASURY"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
---
# Intercompany transactions.
**CFR Correction**
In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2009, on page 347, in §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:
§ 1.1502-13
(g) * * *
(3) * * *
(i) * * *
(B) * * *
( *1* ) * * *
( *iv* ) The transferee member has a nonmember shareholder;