The so-called "anti-stuffing" rules are designed to thwart shareholders from contributing assets to a loss corporation,chiefly to increase its value for the computation of the § 382 limitation.

Question

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The statement accurately describes the purpose of "anti-stuffing" rules. These rules prevent shareholders from artificially increasing the value of a loss corporation to manipulate the limitations set by § 382 of the tax code.

The So-Called "Anti-Stuffing" Rules Are Designed to Thwart Shareholders from Contributing