26 CFR · Internal Revenue
§ 1.267(d)-2 — Effective/applicability dates.
26 CFR § 1.267(d)-2
This text of 26 C.F.R. § 1.267(d)-2 (Effective/applicability dates.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.267(d)-2 (2026).
Text
§ 1.267(d)-2 Effective/applicability dates.
Pursuant to section 7851(a)(1)(C), the regulations prescribed in § 1.267(d)-1, to the extent that they relate to determination of gain resulting from the sale or other disposition of property after December 31, 1953, with respect to which property a loss was not allowable to the transferor by reason of section 267(a)(1) (or by reason of section 24(b) of the Internal Revenue Code of 1939), shall also apply to taxable years beginning before January 1, 1954, and ending after December 31, 1953, and taxable years beginning after December 31, 1953, and ending before August 17, 1954, which years are subject to the Internal Revenue Code of 1939. The provisions of § 1.267(d)-1(a)(3) relating to section 1022 are effective on and after January 19, 2017.
[T
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 1.267
26 C.F.R. § 1.267
Nearby Sections
11
§ 1.267(a)-2T
Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).§ 1.267(b)-1
Relationships.§ 1.267(c)-1
Constructive ownership of stock.§ 1.267(d)-1
Amount of gain where loss previously disallowed.§ 1.267(d)-2
Effective/applicability dates.§ 1.267(f)-1
Controlled groups.§ 1.269-1
Meaning and use of terms.§ 1.269-2
Purpose and scope of section 269.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.267(d)-2, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.267(d)-2.