Treasury Regulations · 26 CFR
§ 1.267(d)-2. Effective/applicability dates.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 267(d)
Cite as 26 CFR § 1.267(d)-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 26, 1960 by T.D. 6500
- Last amended
- January 19, 2017 by T.D. 9811
- Issued under
- 26 U.S.C. § 267(d)
- Length
- 149 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 7851 Applicability of revenue laws
- § 267 Losses, expenses, and interest with respect to transactions between related taxpayers
- § 24 Child tax credit
- § 1022 Repealed
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9811 (82 FR 6237)
- Issued by T.D. 6500 (25 FR 11402)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 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.