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Complex new matching and acceleration rules apply to intercompany transactions
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)