Finanse publiczne · 16.06.2010

Built-in Gains and Losses Under Section 382(h)

This document contains final regulations that apply to loss corporations that have undergone an ownership change within the meaning of section 382. These regulations provide guidance regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).

Source: Federal Register — Department of the TreasuryOpen original release →

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