26 CFR § 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986.

---
identifier: "/us/cfr/t26/s1.269-6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.269-6"
section_name: "Relationship of section 269 to section 382 before the Tax Reform Act of 1986."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.269-6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986.

Section 269 and §§ 1.269-1 through 1.269-5 may be applied to disallow a net operating loss carryover even though such carryover is not disallowed (in whole or in part) under section 382 and the regulations thereunder. This section may be illustrated by the following examples:

[T.D. 6595, 27 FR 3597, Apr. 14, 1962, as amended by T.D. 8388, 57 FR 346, Jan. 6, 1992]