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Single-entity concepts also apply to intercompany stock, obligations under Prop. Regs.
Hennessey, Kevin M., (1994)
Final intercompany transaction Regs. focus on broad concepts rather than mechanics
Casinelli, Elio J., (1995)
CORPORATIONS, SHAREHOLDERS - The final factor -- Temp. Reg. 1.1502-35T takes a new approach to barring duplicated losses
Yates, Richard F., (2003)