26 C.F.R. § 1.383-0. - § 1.383-0 Effective Date.

Current as of January 1, 1970
Section 1.383-0 - § 1.383-0 Effective Date.
Section 1.382-12 - § 1.382-12 Determination of Adjusted Federal Long-term Rate.Section 1.383-1 - § 1.383-1 Special Limitations on Certain Capital Losses and Excess Credits.

§ 1.383-0 Effective date.

(a) The regulations in this part under section 383 of the Code (other than the regulations described in paragraph (b) of this section) reflect the amendments made to sections 382 and 383 by the Tax Reform Act of 1986 and the amendments made to section 382 by Public Law 115-97 (2017). See § 1.383-1(j) for effective date rules.

(b) Sections 1.383-1A, 1.383-2A, and 1.383-3A do not reflect the amendments made to sections 382 and 383 by the Tax Reform Act of 1986.

[T.D. 8352, 56 FR 29434, June 27, 1991, as amended by T.D. 9905, 85 FR 56837, Sept. 14, 2020]

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