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23Sep

Proposed Regulations on Built-in Gains and Losses under Section 382(h)

On September 10, 2019, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued proposed regulations (the “Proposed Regulations”) on calculation of built-in gains and losses under Section 382(h) of the...
By: Proskauer - Tax Talks
Source Url: https://www.jdsupra.com/legalnews/proposed-regulations-on-built-in-gains-50468/

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