# Prop. Treas. Reg. § 1.337(d)-2: Loss limitation window period.

Proposed regulation, not in force. REG-153172-03, 69 FR 12811, published 2004-03-18 <https://www.federalregister.gov/documents/2004/03/18/04-6141/loss-limitation-rules>. Interprets 26 U.S.C. § 337.

Par. 2. Section 1.337(d)-2(c)(2) is added to read as follows:

[The text of this proposed section is the same as the text of § 1.337(d)-2T published elsewhere in this issue of the Federal Register ].