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Directory Results for Treasury Decision 8805 - Allocation of Loss with Respect to Stock and Other Personal Property; Application of Section 904 to Income Subject to Separate Limitations. Final regulations and temporary regulations under sections 865 and 904 of to Treasury Decision 8807 - Timely Mailing Treated as Timely Filing/Electronic Postmark. Temporary and final regulations relate to timely mailing treated as timely filing and paying under section 7502 of the Code.