Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups; Correction

tax-irs · IRS · Rule · Published 1999-09-30 · Effective 1999-07-02 · 64 FR 52650

Document

Document number: 99-25233
Federal Register citation: 64 FR 52650
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1999-09-30
Effective date: 1999-07-02
Treasury docket: TD 8825

Abstract

This document contains corrections to TD 8825, which was published in the Federal Register on Friday, July 2, 1999 (64 FR 36175). These regulations relate to limitations on net operating loss carryovers and certain built-in losses following an ownership change of a corporation.

Source

Authoritative: Federal Register document
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