<section id="cvwj-0000001"> <p>[Added by <a href="/lr/resolve/td-9264/cz13" id="cvwj-0000003" title="T.D. 9264">T.D. 9264</a>, 71 FR 30591-30608, May 30, 2006. Removed by <a href="/lr/resolve/td-9329/d00n" id="cvwj-0000004" title="T.D. 9329">T.D. 9329</a>, 72 FR 32794-32809, June 14, 2007.]</p> </section>

<p>Sec. 1.1502-31T  Stock basis after a group structure change. (temporary) [Removed]</p>

Sec. 1.1502-31T Stock basis after a group structure change. (temporary) [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpz2"><b>section 1502</b></a></p> </div>