# Built-in Gains and Losses Under Section 382(h)
> **IRS** · Final regulations and removal of temporary regulations. · Published 2010-06-16 · Effective 2010-06-11 · 75 FR 33990
## Document
- **Document number:** 2010-14431
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 33990
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-06-16
- **Effective date:** 2010-06-11
- **Treasury docket:** TD 9487
## Abstract

This document contains final regulations that apply to loss corporations that have undergone an ownership change within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/06/16/2010-14431/built-in-gains-and-losses-under-section-382h)
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