REGULATIONS APPLYING SECTION 382 WITH RESPECT TO TESTING DATES (AND CORPORATIONS JOINING OR LEAVING CONSOLIDATED GROUPS) BEFORE JUNE 25, 1999
- Section 1.1502-90A - Table of contents
- Section 1.1502-91A - Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999
- Section 1.1502-92A - Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999
- Section 1.1502-93A - Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999
- Section 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
- Section 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
- Section 1.1502-96A - Miscellaneous rules generally applicable for testing dates before June 25, 1999
- Section 1.1502-97A - Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]
- Section 1.1502-98A - Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999
- Section 1.1502-99A - Effective dates