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Introduction

SECTION 4. APPLICATION

Internal Revenue Bulletin 2013-2 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general. Losses from the sale or exchange of an asset with a qualify

January 7, 2013 269 2013–2 I.R.B.

ing of § 267(b) or § 707(b)) of property described in § 1221(a)(4) in a factoring transaction in the ordinary course of business; or

(11) A loss arising from the disposition of an asset to the extent that the taxpayer’s basis in the asset is determined under § 338(b).

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▸Contents — Internal Revenue Bulletin 2013-2
Internal Revenue Bulletin 2013-2

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