# Loss Limitation Rules
> **IRS** · Final and temporary regulations. · Published 2004-03-18 · Effective 2004-03-18 · 69 FR 12799
## Document
- **Document number:** 04-6140
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 12799
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-03-18
- **Effective date:** 2004-03-18
- **Treasury docket:** TD 9118
## Abstract

This document contains amendments relating to certain aspects of the temporary regulations addressing the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group and to the consequences of treating subsidiary stock as worthless. In addition, this document contains temporary regulations that clarify when stock of a member of a consolidated group may be treated as worthless. These regulations apply to corporations filing consolidated returns. The text of these 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/2004/03/18/04-6140/loss-limitation-rules)
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