Non-Applicability of Section 357(c) to Consolidated Groups
Treasury Department; Internal Revenue Service: final rule. Dated 19 days ago, it is in the active follow-up window. Score 30/100. As of 2026-11-04, from Federal Register API (Office of the Federal Register).
Data as of · Compiled by Zalwin from Federal Register API (Office of the Federal Register)
Free preview: all 9 published fields of this record are shown below. Locked: 38 related FederalRegisterCompliancePulse records and the 5-column CSV export.
| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Final rule |
| Action | Final regulations. |
| Published | 2026-10-16 |
| Effective | 2026-10-16 |
| Significant | No |
| CFR parts | 26 CFR 1 |
| Summary | 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. |
| Document number | 2026-21253 |
| Peer records CSV (39 records) | 🔒 Click to unlock → |
| CRM-ready export with official source URLs | 🔒 Click to unlock → |
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CSV columns: Agency · Type · Rule · Effective · Comments close · official source URL
- Source agency: Federal Register API (Office of the Federal Register)
- Record date: 2026-10-16
- Data refreshed: 2026-11-04
- Refunds on request within 14 days
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LIVE PUBLIC DATA Source: Federal Register API (Office of the Federal Register) · Last refreshed: Wed, 04 Nov 2026 09:17:43 GMT
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Peer benchmark and outreach value: Treasury Department; Internal Revenue Service and 39 internal-revenue-service peers
- internal-revenue-service FederalRegisterCompliancePulse records like this one: 39
- Timing: Medium: dated in the last 30 days
- Estimated pipeline if you contact every internal-revenue-service peer: $7,800 (peers × rate × deal size; an estimate from your assumptions, not a forecast)
30 / 100 Action Urgency Score
- Final rule.
What is the FederalRegisterCompliancePulse record for Treasury Department; Internal Revenue Service?
Treasury Department; Internal Revenue Service published a final rule on 2026-10-16, effective 2026-10-16: Non-Applicability of Section 357(c) to Consolidated Groups.
How does Treasury Department; Internal Revenue Service compare to other FederalRegisterCompliancePulse records?
It is 19 days old, still within a typical 45-day follow-up window. Its Action Urgency Score of 30/100 is modest; treat it as background rather than a priority.
Treasury Department; Internal Revenue Service vs. top 3 peers
| Organization | Location | Record date |
|---|---|---|
| Treasury Department; Internal Revenue Service | internal-revenue-service | 2026-10-16 |
| Treasury Department; Internal Revenue Service; Labor Department; Employee Benefits Security Administration; Health and Human Services Department | internal-revenue-service | 2026-10-06 |
| Treasury Department; Internal Revenue Service; Labor Department; Employee Benefits Security Administration; Health and Human Services Department | internal-revenue-service | 2026-08-28 |
| Internal Revenue Service | internal-revenue-service | 2026-08-21 |
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Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.