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Rule

Regulations Under Section 1502 of the Internal Revenue Code of 1986; Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses and Credits Following an Ownership Change of a Consolidated Group

A Rule by the Treasury Department on 06/27/1996

Document Details

Information about this document as published in the Federal Register.

Printed version:
PDF
Publication Date:
06/27/1996
Agency:
Department of the Treasury
Dates:
These regulations are effective June 27, 1996.
Effective Date:
06/27/1996
Document Type:
Rule
Document Citation:
61 FR 33335
Page:
33335-33365 (31 pages)
CFR:
26 CFR 1
26 CFR 602
Agency/Docket Number:
TD 8678
RIN:
1545-AU36
Document Number:
96-15824
Document Details
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