Allocation of Loss With Respect to Stock and Other Personal Property; Correction
other · IRS · Rule · Published 2002-01-28 · Effective 2002-01-08 · 67 FR 3811
Document
Document number
02-2046
Federal Register citation
67 FR 3811
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-01-28
Effective date
2002-01-08
Treasury docket
TD 8973
Abstract
This document contains corrections to final regulations (TD 8973) which were published in the Federal Register on Friday, December 28, 2001 (66 FR 67081). The final regulations relate to the allocation of loss recognized on the disposition of stock and other personal property under sections 861 and 865.