# Allocation of Loss With Respect to Stock and Other Personal Property; Correction
> **IRS** · Correction to final regulations. · Published 2002-01-28 · Effective 2002-01-08 · 67 FR 3811
## Document
- **Document number:** 02-2046
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 3811
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/01/28/02-2046/allocation-of-loss-with-respect-to-stock-and-other-personal-property-correction)
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