Table of contents

Application of section 382 with respect to a consolidated group generally applicable for testing dates before June 25, 1999

Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

Consolidated section 382 limitation (or subgroup section 382 limitation) generally applicable for testing dates before June 25, 1999

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

Rules on ceasing to be a member of a consolidated group generally applicable for corporations ceasing to be members before June 25, 1999

Miscellaneous rules generally applicable for testing dates before June 25, 1999

Special rules under section 382 for members under the jurisdiction of a court in a title 11 or similar case. [Reserved]

Coordination with section 383 generally applicable for testing dates (or members joining or leaving a group) before June 25, 1999

Effective dates