Originally published in July 2003
TABLE OF CONTENTS
I. INTRODUCTION |
II. SUMMARY OF PROVISIONS AFFECTING NOL CARRYOVERS AND OTHER FAVORABLE TAX ATTRIBUTES
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III. NEW SECTION 382 -- INTRODUCTION
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IV. OVERVIEW OF NEW SECTION 382
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V. OWNERSHIP CHANGE -- A DETAILED ANALYSIS
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VI. CONSEQUENCES OF AN OWNERSHIP CHANGE
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VII. BANKRUPT CORPORATIONS AND TROUBLED THRIFT INSTITUTIONS
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VIII.AUTHORITY TO ISSUE REGULATIONS
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IX. INTERRELATIONSHIP OF SECTION 382 WITH SELECTED OTHER PROVISIONS
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X. PLANNING TRANSACTIONS
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