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CORPORATIONS, SHAREHOLDERS - The final factor -- Temp. Reg. 1.1502-35T takes a new approach to barring duplicated losses
Yates, Richard F., (2003)
CORPORATIONS, SHAREHOLDERS - New loss disallowance Regulations -- Welcome to the age of tracing and appraisals
Vogel, Jeffrey L., (2002)
CORPORATIONS, SHAREHOLDERS - Final SRLY-consolidated Section 382 Regs remove SRLY limitation for most groups as of 1999
Yates, Richard F., (1999)