[Federal Register Volume 78, Number 58 (Tuesday, March 26, 2013)]
[Rules and Regulations]
[Page 18235]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07095]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Unified Rule for Loss on Subsidiary Stock


  

CFR Correction

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.1401 to 1.1550), revised as of April 1, 2012, on page 443, in Sec.  
1.1502-32, in paragraph (c)(3), after the first sentence, reinstate the 
following sentence:


Sec.  1.1502-32  Investment adjustments.

* * * * *
    (c) * * *
    (3) * * * For this purpose, the preferred stock is treated as 
entitled to a distribution no later than the time the distribution is 
taken into account under the Internal Revenue Code (e.g., under section 
305). * * *
* * * * *
[FR Doc. 2013-07095 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D