TABLE OF CONTENTS - Steptoe & Johnson

e. Effect of Treas. Reg. § 1.382-1(a)(iv) 115. 5. Old Loss Corporation 117. 6. New Loss Corporation 118. 7. Testing Period 120. a. General rule 120. b. Effect of recent ownership change 123. c. Shorter period where all losses arise during the testing period 123. 8. Change Date 125 ................
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