Treasury Regulations · 26 CFR
§ 1.383-0. Effective date.
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. § 383
Cite as 26 CFR § 1.383-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 27, 1991 by T.D. 8352
- Last amended
- September 14, 2020 by T.D. 9905
- Issued under
- 26 U.S.C. § 383
- Length
- 106 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
[T.D. 8352, 56 FR 29434, June 27, 1991, as amended by T.D. 9905, 85 FR 56837, Sept. 14, 2020]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 383 Special limitations on certain excess credits, etc.
- § 382 Limitation on net operating loss carryforwards and certain built-in losses following ownership change
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. 9905 (85 FR 56837)
- Issued by T.D. 8352 (56 FR 29434)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Carryovers
Nearby sections
- § 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- § 1.382-10 Special rules for determining time and manner of acquisition of an interest in a loss corporation.
- § 1.382-11 Reporting requirements.
- § 1.382-12 Determination of adjusted Federal long-term rate.
- § 1.383-0 Effective date.
- § 1.383-1 Special limitations on certain capital losses and excess credits.
- § 1.385-1 General provisions.
- § 1.385-3 Certain distributions of debt instruments and similar transactions.
- § 1.385-4 Treatment of consolidated groups.