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26 CFR § 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). | Electronic Code of Federal Regulations (e-CFR) | US Law | LII / Legal Information Institute
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Section 382 Limitations and Net Operating Losses in M&A
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A Practical Look at Section 382
Section 382 Limitations and Net Operating Losses in M&A
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26 CFR § 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). | Electronic Code of Federal Regulations (e-CFR) | US Law | LII / Legal Information Institute
Fundamentals of Section 382
