Treasury Regulations (26 C.F.R.)
26 CFR § 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.D. 6500, 25 FR 11402, Nov. 26, 1960, as amended by T.D. 9811, 82 FR 6237, Jan. 19, 2017]
Source: view the official text
In this part (40 sections)
- 1.264-2 · Single premium life insurance, endowment, or annuity…
- 1.264-3 · Effective date; taxable years ending after March 1, 1954,…
- 1.264-4 · Other life insurance, endowment, or annuity contracts.
- 1.265-1 · Expenses relating to tax-exempt income.
- 1.265-2 · Interest relating to tax exempt income.
- 1.265-3 · Nondeductibility of interest relating to exempt-interest…
- 1.266-1 · Taxes and carrying charges chargeable to capital account and…
- 1.267A-1 · Disallowance of certain interest and royalty deductions.
- 1.267A-2 · Hybrid and branch arrangements.
- 1.267A-3 · Income inclusions and amounts not treated as disqualified…
- 1.267A-4 · Disqualified imported mismatch amounts.
- 1.267A-5 · Definitions and special rules.
- 1.267A-6 · Examples.
- 1.267A-7 · Applicability dates.
- 1.267(a)-1 · Deductions disallowed.
- 1.267(a)-2T · Temporary regulations; questions and answers arising…
- 1.267(a)-3 · Deduction of amounts owed to related foreign persons.
- 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.
- 1.268-1 · Items attributable to an unharvested crop sold with the land.
- 1.269-1 · Meaning and use of terms.
- 1.269-2 · Purpose and scope of section 269.
- 1.269-3 · Instances in which section 269(a) disallows a deduction,…
- 1.269-4 · Power of district director to allocate deduction, credit, or…
- 1.269-5 · Time of acquisition of control.
- 1.269-6 · Relationship of section 269 to section 382 before the Tax…
- 1.269-7 · Relationship of section 269 to sections 382 and 383 after the…
- 1.269B-1 · Stapled foreign corporations.
- 1.270-1 · Limitation on deductions allowable to individuals in certain…
- 1.271-1 · Debts owed by political parties.
- 1.272-1 · Expenditures relating to disposal of coal or domestic iron…
- 1.273-1 · Life or terminable interests.
- 1.274-1 · Disallowance of certain entertainment, gift and travel…
- 1.274-2 · Disallowance of deductions for certain expenses for…
- 1.274-3 · Disallowance of deduction for gifts.
- 1.274-4 · Disallowance of certain foreign travel expenses.
- 1.274-5 · Substantiation requirements.