OPTION ATTRIBUTION UNDER SECTION-382 - A COMPARISON OF THE TEMPORARY AND PROPOSED REGULATIONS

被引：0

作者：

BOWERS, DS

机构：

来源：

JOURNAL OF CORPORATE TAXATION | 1994年 / 21卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The temporary and proposed regulations dealing with the rules on change of ownership for net operating loss limits under Section 382 are compared and analyzed.

引用

页码：109 / 128

页数：20

共 27 条

[1] SECTION-382 OWNERSHIP CHANGE - OPTION ATTRIBUTION
GOLDRING, SJ
FEINER, AD
TAXES, 1988, 66 (11): : 803 - 822
[2] STOCK APPRECIATION RIGHTS AS OPTIONS UNDER SECTION-382
BLOOM, GD
JOURNAL OF CORPORATE TAXATION, 1993, 19 (04): : 354 - 360
[3] AN ANALYSIS OF THE NEW OWNERSHIP REGS UNDER SECTION-382 .4.
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 69 (01): : 42 - &
[4] AN ANALYSIS OF THE NEW OWNERSHIP REGS UNDER SECTION-382 .3.
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 68 (05): : 300 - &
[5] AN ANALYSIS OF THE NEW OWNERSHIP REGS - UNDER SECTION-382 .2.
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 68 (03): : 142 - 149
[6] PLANNING FOR LOSS CARRYOVERS UNDER SECTION-382 WHEN A CORPORATION IS INSOLVENT
HALPERIN, RE
JOURNAL OF TAXATION, 1989, 71 (03): : 150 - 156
[7] AN ANALYSIS OF THE NEW OWNERSHIP REGS UNDER SECTION-382 - PART-I
SILVERMAN, MJ
KEYES, KM
JOURNAL OF TAXATION, 1988, 68 (02): : 68 - 76
[8] LOSS CORPORATIONS ON THE THRESHOLD OF AN OWNERSHIP CHANGE - SAFE TRANSACTIONS UNDER SECTION-382
NEEDHAM, AW
JOURNAL OF CORPORATE TAXATION, 1992, 19 (01): : 20 - 38
[9] TRANSFER PRICING - THE NEW SECTION 482 TEMPORARY AND PROPOSED REGULATIONS
ENGLE, HS
JOURNAL OF CORPORATE TAXATION, 1993, 20 (03): : 223 - 236
[10] NEW TEMPORARY AND PROPOSED REGULATIONS ON DUAL-CONSOLIDATED LOSSES UNDER SECTION 1503(D)
ENGLE, HS
JOURNAL OF CORPORATE TAXATION, 1990, 17 (02): : 194 - 200

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