Regulacje i polityka gospodarcza · 30/09/1999

Internal Revenue Code Regulations Correction: Section 382 Limitations on Net Operating Loss Carryovers and Built-in Losses

The IRS has corrected regulations related to Section 382 of the Internal Revenue Code, addressing limitations on net operating loss carryovers and certain built-in losses following a corporate ownership change, as previously outlined in TD 8825 published on July 2, 1999