1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. 26 CFR Topic
26 CFR Topic
Regulations Applicable for Tax Years for Which a Return Is Due on or Before August 11, 1999
June 25, 2020
§
1.1502-9A
Application of overall foreign loss recapture rules to corporations filing consolidated returns due on or before August 11, 1999
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