Unified Rule for Loss on Subsidiary Stock

---
identifier: "/us/fr/2013-07100"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Unified Rule for Loss on Subsidiary Stock"
title_number: 0
title_name: "Federal Register"
section_number: "2013-07100"
section_name: "Unified Rule for Loss on Subsidiary Stock"
positive_law: false
currency: "2013-03-26"
last_updated: "2013-03-26"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2013-07100"
document_type: "rule"
publication_date: "2013-03-26"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "78 FR 18235"
fr_volume: 78
---


#  Unified loss rule.

**CFR Correction**

**26 CFR Part 1**

In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2012, on page 505, in § 1.1502-36, at the end of paragraph (d)(8) *Example 6* (ii)(D)(3), reinstate the following sentence:

§ 1.1502-36

(d) * * *

(8) * * *

*Example 6.* * * *

(ii) * * *

(D) * * *

(3) * * * Under the general rules of this paragraph (d), S1's $60 tier-down attribute reduction amount is allocated and applied to reduce S1's basis in its asset from $500 to $440.