Since the § 382 limitation is an annual amount,in the year of the restructuring the entire limit can be utilized.Thus,this rule may provide windfalls for reorganizations occurring toward the end of the corporate tax year.

Question

Quizplus · Accepted Answer

The Answer of Since the § 382 limitation is an annual amount,in the year of the restructuring the entire limit can be utilized.Thus,this rule may provide windfalls for reorganizations occurring toward the end of the corporate tax year.

Since the § 382 Limitation Is an Annual Amount,in the Year