# Prop. Treas. Reg. § 1.250-1: Introduction.

Proposed regulation, not in force. REG-117130-25, 91 FR 53792, published 2026-08-20 <https://www.federalregister.gov/documents/2026/08/20/2026-17019/application-of-section-250b3aivii-to-sales-or-other-dispositions-of-property>. Interprets 26 U.S.C. § 250.

Par. 3. Section 1.250-1 is amended by adding three new sentences at the end of paragraph (b) to read as follows:

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(b) * * * Sections 1.250(b)-1(c)(15)(vii), 1.250(b)-1(h), and the last two sentences in § 1.250(b)-3(b)(16) apply to sales or other dispositions (as defined in § 1.250(b)-1(h)(2)(iii)) occurring after June 16, 2025. Section 1.250(b)-1(c)(12) applies to taxable years beginning after December 31, 2025. For rules that apply to taxable years beginning on or before December 31, 2025, see § 1.250(b)-1(c)(12) as contained in 26 CFR part 1 revised as of April 1, 2026.