# Prop. Treas. Reg. § 1.1502-35: Transfers of subsidiary stock and deconsolidations of subsidiaries.

Proposed regulation, not in force. REG-134317-05, 71 FR 30640, published 2006-05-30 <https://www.federalregister.gov/documents/2006/05/30/06-4872/guidance-necessary-to-facilitate-business-electronic-filing-and-burden-reduction>. Interprets 26 U.S.C. § 1502.

Par. 19. Section 1.1502-35 is amended by revising paragraph (c)(4)(i) and adding paragraph (k) to read as follows:

[The text of the proposed amendment to § 1.1502-35 is the same as the text of § 1.1502-35T published elsewhere in this issue of the Federal Register ].