# Allocation of Loss With Respect to Stock and Other Personal Property
> **IRS** · Final regulations and removal of temporary regulations. · Published 2001-12-28 · Effective 2002-01-08 · 66 FR 67081
## Document
- **Document number:** 01-31819
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 67081
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-12-28
- **Effective date:** 2002-01-08
- **Treasury docket:** TD 8973
## Abstract

This document contains final Tax Regulations which remove temporary regulations relating to the allocation of loss recognized on the disposition of stock and other personal property. The loss allocation regulations primarily will affect taxpayers that claim the foreign tax credit and that incur losses with respect to personal property and are necessary to modify existing guidance with respect to loss allocation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/12/28/01-31819/allocation-of-loss-with-respect-to-stock-and-other-personal-property)
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