# Loss Limitation Rules
> **IRS** · Final and temporary regulations. · Published 2002-03-12 · Effective 2002-03-07 · 67 FR 11034
## Document
- **Document number:** 02-5850
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 11034
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-03-12
- **Effective date:** 2002-03-07
- **Treasury docket:** TD 8984
## Abstract

This document contains regulations under sections 337(d) and 1502. These regulations permit certain losses recognized on sales of subsidiary stock by members of a consolidated group. These 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/2002/03/12/02-5850/loss-limitation-rules)
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