Subchapter C Part V - Carryovers & Part VI Flashcards

1
Q

Carryovers in Certain Corporate Acquisitions

A

381

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2
Q

Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

A

382

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3
Q

Special Limitations on Certain Excess Credits, etc.

A

383

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4
Q

Limitation on Use of Preacquisition Losses to Offset

A

384

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5
Q

Treatment of Certain Interests in Corporations as Stock or Indebtedness

A

385

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