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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 - Final SRLY-consolidated Section 382 Regs remove SRLY limitation for most groups as of 1999
Yates, Richard F., (1999)