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- 26 U. S. Code § 381 - Carryovers in certain corporate acquisitions
26 U S Code § 381 - Carryovers in certain corporate acquisitions U S Code Notes prev | next (a) General rule In the case of the acquisition of assets of a corporation by another corporation—
- OR381 (TFL381) TUI Airlines Flight Tracking and History - FlightAware
Flight status, tracking, and historical data for TUI Airlines 381 (OR381 TFL381) including scheduled, estimated, and actual departure and arrival times
- IRC 381: How Corporate Acquisitions Impact Tax Carryovers
The Internal Revenue Code (IRC) Section 381 determines how these carryovers are affected during mergers and acquisitions, playing a critical role for businesses aiming to optimize their tax positions post-acquisition
- 26 CFR 1. 381(c)(1)-1 -- Net operating loss carryovers in certain . . .
§ 1 381 (c) (1)-1 Net operating loss carryovers in certain corporate acquisitions (a) Carryover requirement (1) Section 381 (c) (1) requires the acquiring corporation to succeed to, and take into account, the net operating loss carryovers of the distributor or transferor corporation
- 381 - U. S. Code Title 26. Internal Revenue Code - FindLaw
Carryovers in certain corporate acquisitions (a) General rule --In the case of the acquisition of assets of a corporation by another corporation--
- IRC Section 381 (Carryovers in certain corporate acquisitions)
Read details on IRC Section 381—determining treatment of carryovers in certain corporate acquisitions Review the full-text Code Sec 381 on Tax Notes
- 26 CFR 1. 381(a)-1 -- General rule relating to carryovers in certain . . .
(a) Allowance of carryovers Section 381 provides that a corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close of the date of distribution or transfer, the items described in section 381 (c) of the distributor or transferor corporation
- 26 CFR § 1. 381 (a)-1 - LII Legal Information Institute
Section 381 provides that a corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to, and take into account, as of the close of the date of distribution or transfer, the items described in section 381 (c) of the distributor or transferor corporation
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