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

[21] REDRAWING THE LINES BETWEEN CORPORATE-DEBT AND EQUITY INTERESTS - THE PROPOSED REGULATIONS UNDER SECTION 385
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[22] PROPOSED REGULATIONS UNDER INTERNAL-REVENUE CODE SECTION 105(H) RELATING TO MEDICAL REIMBURSEMENT PLANS
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[25] MORE ON INSTALLMENT SALES - TAX PLANNING OPPORTUNITIES UNDER THE PROPOSED REGULATIONS WHERE INSTALLMENT OBLIGATIONS ARE DISTRIBUTED DURING A SECTION-337 LIQUIDATION
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[27] SECTION 482 ALLOCATIONS - SUPPLEMENTARY PROPOSALS FOR AMELIORATION WHERE UNITED-STATES TAXPAYERS WITH FOREIGN AFFILIATES ARE AFFECTED - REPORT ON PROPOSED REGULATIONS UNDER SEC - 482 ISSUED ON AUGUST 2, 1966
SIMON, D
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