# Loss Limitation Rules
> **IRS** · Temporary regulations. · Published 2002-05-31 · Effective 2002-05-31 · 67 FR 37998
## Document
- **Document number:** 02-13574
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 37998
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-05-31
- **Effective date:** 2002-05-31
- **Treasury docket:** TD 8998
## Abstract

This document contains amendments to temporary regulations issued under sections 337(d) and 1502. The amendments clarify certain aspects of the temporary regulations relating to the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group. The amendments in these temporary regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/05/31/02-13574/loss-limitation-rules)
---
*AI Analytics · CC0 1.0*