# Guidance Under Section 267(f); Deferral of Loss on Transactions Between Members of a Controlled Group
> **IRS** · Final regulations. · Published 2012-04-16 · Effective 2012-04-16 · 77 FR 22480
## Document
- **Document number:** 2012-9004
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 22480
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-04-16
- **Effective date:** 2012-04-16
- **Treasury docket:** TD 9583
## Abstract

This document contains final regulations concerning the deferral of losses on the sale or exchange of property between members of a controlled group and provides guidance as to the time for taking into account those losses. These regulations affect corporations that are members of a controlled group.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/04/16/2012-9004/guidance-under-section-267f-deferral-of-loss-on-transactions-between-members-of-a-controlled-group)
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