Finanse publiczne · 18/03/1994

Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction of a Court in a Title 11 Case

The US Internal Revenue Service has issued final regulations regarding the value of a loss corporation following an ownership change, particularly in cases under section 382(l)(6) of the Internal Revenue Code of 1986.