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Consolidated return final Regulations delink stock basis and E&P
Rainey, Steven K., (1995)
CORPORATIONS, SHAREHOLDERS - Final SRLY-consolidated Section 382 Regs remove SRLY limitation for most groups as of 1999
Yates, Richard F., (1999)
Final mark-to-market Regulations offer more guidance and more choices
Rosenthal, Steven M., (1997)