The Section 382 - Steptoe & Johnson
The contribution to the P group's consolidated taxable income for the three years after the acquisition is as follows: Year 1 Year 2 Year 3. P ($100) $70 $60. S ($100 NOL) $85 ($30) ($15) T ($40 NOL) ($25) $10 $20 . CTI ($40) $50 $65. With respect to S, in Year 1 it contributes $85 to CTI. ................
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