Data / Federal rules / 2026-21253
Non-Applicability of Section 357(c) to Consolidated Groups
The Internal Revenue Service published this final rule in the Federal Register on October 16, 2026. It took effect on October 16, 2026.
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What the agency says
This document contains final regulations clarifying that, in the case of certain transfers between members of a consolidated group, a transferee's assumption of certain liabilities will not reduce the transferor's basis in the transferee's stock received in the transfer. These final regulations affect consolidated groups and their members.
Key facts
- Document number
- 2026-21253
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 16, 2026
- Takes effect
- October 16, 2026
- Dates
- Effective date: These final regulations are effective on October 16, 2026.
- Docket
- TD 10059
- Regulation ID (RIN)
- 1545-BJ87
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 3
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in October 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.