# Prop. Treas. Reg. § 1.362-3: Limitations on loss importation. [Reserved].

Proposed regulation, not in force. REG-110405-05, 71 FR 62067, published 2006-10-23 <https://www.federalregister.gov/documents/2006/10/23/E6-17649/limitations-on-transfers-of-built-in-losses>. Interprets 26 U.S.C. § 362.

Par. 3. In § 1.362-3, the section heading is added and reserved to read as follows: