# Prop. Treas. Reg. § 1.1502-13: [Amended]

Proposed regulation, not in force. REG-144468-05, 79 FR 3042, published 2014-01-16 <https://www.federalregister.gov/documents/2014/01/16/2014-00649/disallowance-of-partnership-loss-transfers-mandatory-basis-adjustments-basis-reduction-in-stock-of-a>. Interprets 26 U.S.C. § 1502.

Par. 10. Section 1.1502-13 is amended by: 1. Amending paragraph (h)(2), Example 4, by removing “Five years” and adding in its place “Seven years”.