2024-16665. Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments

Rule	General location	Paragraph	Example
*         *         *         *         *         *         *
(G) Miscellaneous operating rules.	§ 1.1502-13(j)(15)	(i)	Example 1. Intercompany sale followed by section 351 transfer to member.
		(ii)	Example 2. Intercompany sale of member stock followed by recapitalization.
		(iii)	Example 3. Back-to-back intercompany transactions—matching.
		(iv)	Example 4. Back-to-back intercompany transactions—acceleration.
		(v)	Example 5. Successor group.
		(vi)	Example 6. Liquidation—80% distributee.
		(vii)	Example 7. Liquidation—no 80% distributee.
		(viii)	Example 8. Loan by section 987 QBU.
		(ix)	Example 9. Sale of property by section 987 QBU.
		(x)	Example 10. Interest on intercompany obligation.
		(xi)	Example 11. Loss of a section 1503(d) member.