# Limitations on Duplication of Net Built-in Losses
> **IRS** · Final regulations. · Published 2013-09-03 · Effective 2013-09-03 · 78 FR 54156
## Document
- **Document number:** 2013-21330
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 54156
- **CFR reference:** 26 CFR 1
- **Publication date:** 2013-09-03
- **Effective date:** 2013-09-03
- **Treasury docket:** TD 9633
## Abstract

This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/09/03/2013-21330/limitations-on-duplication-of-net-built-in-losses)
---
*AI Analytics · CC0 1.0*