{"abstract":"This document contains final Tax Regulations which remove temporary regulations relating to the allocation of loss recognized on the disposition of stock and other personal property. The loss allocation regulations primarily will affect taxpayers that claim the foreign tax credit and that incur losses with respect to personal property and are necessary to modify existing guidance with respect to loss allocation.","action":"Final regulations and removal of temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/12/28/01-31819.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"66 FR 67081","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective dates: These regulations are effective January 8, 2002.","disposition_notes":null,"docket_ids":["TD 8973"],"dockets":[],"document_number":"01-31819","effective_on":"2002-01-08","end_page":67086,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/12/28/01-31819.xml","html_url":"https://www.federalregister.gov/documents/2001/12/28/01-31819/allocation-of-loss-with-respect-to-stock-and-other-personal-property","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-31819?publication_date=2001-12-28","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-12-28/01-31819/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":290,"last_updated":"2026-10-23 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-12-28/pdf/01-31819.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-12-28","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/12/28/01-31819.txt","regulation_id_number_info":{"1545-AW09":null},"regulation_id_numbers":["1545-AW09"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T06:08:49Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":67081,"subtype":null,"title":"Allocation of Loss With Respect to Stock and Other Personal Property","toc_doc":"Stock and other personal property disposition; recognized loss allocation and foreign tax credit limitation computation","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}