Regulations Applying Section 382 With Respect to Testing Dates (and Corporations Joining or Leaving Consolidated Groups) Before June 25, 1999
- § 1.1502-90A Table of contents
- § 1.1502-91A Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999
- § 1.1502-92A Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999
- § 1.1502-93A Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999
- § 1.1502-94A Coordination with section 382 and the regulations thereunder when a corporation becomes a member of a consolidated group) generally applicable for corporations becoming members of a group before June 25, 1999
- § 1.1502-95A Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999
- § 1.1502-96A Miscellaneous rules generally applicable for testing dates before June 25, 1999
- § 1.1502-97A Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]