Limitations on Duplication of Net Built-in Losses (US Internal Revenue Service
Limitations on Duplication of Net Built-in Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Limitations on Duplication of Net Built-in Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under section 362(e)(2) of the Internal Revenue Code of 1986 (Code). The regulations apply to certain nonrecognition transfers of loss property to corporations. The regulations affect all parties to the transaction. This book contains: - The complete text of the Limitations on Duplication of Net Built-in Losses (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section
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