Lead for the floundering: restrictions on NOL carryovers after a corporate ownership change.

Subjects

Subjects :

Basis (Taxation) -- Analysis
Corporations -- Taxation
Recognition of gain or loss (Taxation) -- Analysis
Internal Revenue Code (I.R.C. 382)

Details

ISSN :

01989693

Volume :

19

Issue :

2

Database :

Gale General OneFile

Journal :

Capital University Law Review

Publication Type :

Academic Journal

Accession number :

edsgcl.8736794