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Google Keyword Rankings for : zip code bury st edmunds
1
Bankruptcy-Proximate Owner Shift? Loss Corporation Beware
https://www.gibsondunn.com/wp-content/uploads/2020/06/Cannon-Bankruptcy-Proximate-Owner-Shift-Loss-Corporation-Beware-Tax-Notes-Federal-05-18-2020.pdf
Section 382 generally limits a corporation's ability to use its NOLs whenever the corporation undergoes an ownership change.1. Common ...
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https://www.gibsondunn.com/wp-content/uploads/2020/06/Cannon-Bankruptcy-Proximate-Owner-Shift-Loss-Corporation-Beware-Tax-Notes-Federal-05-18-2020.pdf
Section 382 generally limits a corporation's ability to use its NOLs whenever the corporation undergoes an ownership change.1. Common ...
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2
Section 382 Limitation Inapplicable to Bankrupt or Insolvent ...
https://answerconnect.cch.com/document/arp1002770c027c56100087bdd8d385ad16940a1/federal/irc/explanation/section-382-limitation-inapplicable-to-bankrupt-or-insolvent-corporations
The 382section 382 limit on NOLs does not apply to a loss corporation if: The old loss corporation was under the jurisdiction of a federal bankruptcy court;.
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https://answerconnect.cch.com/document/arp1002770c027c56100087bdd8d385ad16940a1/federal/irc/explanation/section-382-limitation-inapplicable-to-bankrupt-or-insolvent-corporations
The 382section 382 limit on NOLs does not apply to a loss corporation if: The old loss corporation was under the jurisdiction of a federal bankruptcy court;.
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3
BANKRUPTCY TAX ISSUES - Cadwalader
https://www.cadwalader.com/uploads/books/94c68609380cb4fc4aa291a52493740a.pdf
THE BANKRUPTCY EXCEPTIONS. Sections 382(l)(5) and 382(l)(6) provide relief for loss corporations and their acquirers in a Title 11 or similar proceeding.
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https://www.cadwalader.com/uploads/books/94c68609380cb4fc4aa291a52493740a.pdf
THE BANKRUPTCY EXCEPTIONS. Sections 382(l)(5) and 382(l)(6) provide relief for loss corporations and their acquirers in a Title 11 or similar proceeding.
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4
Protecting Net Operating Losses in Distressed Investments
https://www.icemiller.com/Ice-on-Fire-Insights/Publications/Protecting-Net-Operating-Losses-in-Distressed-Inve/
A principal exception is extended to Loss Corporations that are subject to bankruptcy proceedings. Specifically, Code Section 382 contains two ...
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https://www.icemiller.com/Ice-on-Fire-Insights/Publications/Protecting-Net-Operating-Losses-in-Distressed-Inve/
A principal exception is extended to Loss Corporations that are subject to bankruptcy proceedings. Specifically, Code Section 382 contains two ...
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5
M&A Tax Talk Distressed market series - Deloitte
https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-m-and-a-tax-talk-in-court-and-out-of-court-debt-restructurings.pdf
Section 382(l)(5), the default rule for taxpayers in bankruptcy, permits a corporation to avoid any limitation on use of its losses (NOLs and RBILs) after an ...
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https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-m-and-a-tax-talk-in-court-and-out-of-court-debt-restructurings.pdf
Section 382(l)(5), the default rule for taxpayers in bankruptcy, permits a corporation to avoid any limitation on use of its losses (NOLs and RBILs) after an ...
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6
Preserving Corporate NOLs After a Bankruptcy | Marcum LLP
https://www.marcumllp.com/insights/preserving-corporate-nols-after-a-bankruptcy
IRC Section 382(l)(6) allows the corporation to use its value immediately after the ownership change, rather than before, to determine the ...
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https://www.marcumllp.com/insights/preserving-corporate-nols-after-a-bankruptcy
IRC Section 382(l)(6) allows the corporation to use its value immediately after the ownership change, rather than before, to determine the ...
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7
Understanding tax consequences of debt workouts ... - RSM US
https://rsmus.com/what-we-do/services/tax/federal-tax/tax-mergers-and-acquisitions/undertanding-tax-consequences-of-debt-workouts-and-restructuring.html
At the same time, section 382, which operates to limit the utilization of corporate NOLs and built-in losses following an ownership change, ...
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https://rsmus.com/what-we-do/services/tax/federal-tax/tax-mergers-and-acquisitions/undertanding-tax-consequences-of-debt-workouts-and-restructuring.html
At the same time, section 382, which operates to limit the utilization of corporate NOLs and built-in losses following an ownership change, ...
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8
Tax Issues in Bankruptcy and Insolvency Restructurings
https://www.lataxattorney.com/tax-issues-in-bankruptcy-and-insolvency-restructurings.html
Section 382(a) – general rule. The amount of the taxable income of any new loss corporation for any year following an “ownership change” which may be offset by ...
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https://www.lataxattorney.com/tax-issues-in-bankruptcy-and-insolvency-restructurings.html
Section 382(a) – general rule. The amount of the taxable income of any new loss corporation for any year following an “ownership change” which may be offset by ...
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9
Tax implications of bankruptcy versus settlement
https://www.grantthornton.com/insights/alerts/tax/2020/insights/tax-implications-bankruptcy-versus-settlement
If certain conditions are met, Section 382(l)(5) allows a corporation in bankruptcy to treat its former creditors as shareholders for purposes ...
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https://www.grantthornton.com/insights/alerts/tax/2020/insights/tax-implications-bankruptcy-versus-settlement
If certain conditions are met, Section 382(l)(5) allows a corporation in bankruptcy to treat its former creditors as shareholders for purposes ...
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10
Sec. 382. Limitation On Net Operating Loss Carryforwards ...
https://irc.bloombergtax.com/public/uscode/doc/irc/section_382
Except as otherwise provided in this section, the section 382 limitation for ... if also in bankruptcy) which meets the requirements of section 1504(a)(2) ...
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https://irc.bloombergtax.com/public/uscode/doc/irc/section_382
Except as otherwise provided in this section, the section 382 limitation for ... if also in bankruptcy) which meets the requirements of section 1504(a)(2) ...
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11
Death and Taxes Assured: Confirmation of Shell Corporation's ...
https://www.jonesday.com/en/insights/2010/07/death-and-taxes-assured-confirmation-of-shell-corporations-tax-avoidance-chapter-11-plan-denied
Losses remain with the debtor during a bankruptcy case because a bankruptcy ... Certain provisions in section 382 of the Internal Revenue Code ("IRC") ...
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https://www.jonesday.com/en/insights/2010/07/death-and-taxes-assured-confirmation-of-shell-corporations-tax-avoidance-chapter-11-plan-denied
Losses remain with the debtor during a bankruptcy case because a bankruptcy ... Certain provisions in section 382 of the Internal Revenue Code ("IRC") ...
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12
Don't Forget Bankruptcy NOL Rules - 03/2003 - Wood LLP
https://www.woodllp.com/Publications/Articles/ma/030301.htm
Detailed restrictions under Code section 382 govern the ability of NOLs to survive a change in stock ownership. Special and more favorable rules apply in ...
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https://www.woodllp.com/Publications/Articles/ma/030301.htm
Detailed restrictions under Code section 382 govern the ability of NOLs to survive a change in stock ownership. Special and more favorable rules apply in ...
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13
BANKRUPTCY EXCEPTION FOR NET OPERATING LOSS ...
https://www.taxnotes.com/research/federal/irs-private-rulings/legal-memorandums/bankruptcy-exception-for-net-operating-loss-limitation-not-applicable/1ffb0
Whether Acquiring's acquisition of Target on Date 7, the date Target emerged from bankruptcy, qualifies for treatment under section 382(l)(5) of the Code.
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https://www.taxnotes.com/research/federal/irs-private-rulings/legal-memorandums/bankruptcy-exception-for-net-operating-loss-limitation-not-applicable/1ffb0
Whether Acquiring's acquisition of Target on Date 7, the date Target emerged from bankruptcy, qualifies for treatment under section 382(l)(5) of the Code.
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14
pwc-section-382-proposed-rules-impact-troubled-business ...
https://thesuite.pwc.com/media/10630/pwc-section-382-proposed-rules-impact-troubled-business-transactions.pdf
the tax impact that the proposed regulations under Section 382(h) (the Proposed Regulations), ... the loss corporation is in bankruptcy.
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https://thesuite.pwc.com/media/10630/pwc-section-382-proposed-rules-impact-troubled-business-transactions.pdf
the tax impact that the proposed regulations under Section 382(h) (the Proposed Regulations), ... the loss corporation is in bankruptcy.
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15
IRS Proposes New Section 382 Regulations To Further Limit ...
https://www.skadden.com/insights/publications/2019/09/irs-proposes-new-section-382-regulations
Section 382 (together with Section 383) generally affects ... to engage in certain types of M&A activity outside the bankruptcy context.
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https://www.skadden.com/insights/publications/2019/09/irs-proposes-new-section-382-regulations
Section 382 (together with Section 383) generally affects ... to engage in certain types of M&A activity outside the bankruptcy context.
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16
Special Bankruptcy Rules - Section 382(1)(5) — White Paper ...
https://www.lorman.com/resources/whitepaper-special-bankruptcy-rules-section-382-1-5-111136WP
These rules are commonly referred to as the bankruptcy exception. According to section 382(l)(5)(A), these alternative limitations apply after an ownership ...
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https://www.lorman.com/resources/whitepaper-special-bankruptcy-rules-section-382-1-5-111136WP
These rules are commonly referred to as the bankruptcy exception. According to section 382(l)(5)(A), these alternative limitations apply after an ownership ...
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17
Report on Proposed Section 382(1)(5) Regulations
https://nysba.org/app/uploads/2020/03/No.-768-Report-on-Proposed-Section-382l5.pdf
COMMITTEE CHAIRS. Bankruptcy. Stuart J. Goldring New York City. Dennis E. Ross, New York City. Compliance and Penalties. Robert S. Fink, New York City.
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https://nysba.org/app/uploads/2020/03/No.-768-Report-on-Proposed-Section-382l5.pdf
COMMITTEE CHAIRS. Bankruptcy. Stuart J. Goldring New York City. Dennis E. Ross, New York City. Compliance and Penalties. Robert S. Fink, New York City.
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18
Pitfalls in Preserving Net Operating Losses - VC Experts
https://www.vcexperts.com/buzz_articles/598
The "bankruptcy exception" can be used to avoid the IRC section 382 limitation on the amount of income that can be offset by an NOL.
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https://www.vcexperts.com/buzz_articles/598
The "bankruptcy exception" can be used to avoid the IRC section 382 limitation on the amount of income that can be offset by an NOL.
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19
Tax Considerations for Cancellation-of-Debt Income
https://www.thetaxadviser.com/issues/2015/may/tax-clinic-06.html
Since the general rule provides that COD income is recognized even though ... Sec. 382 limitation and bankruptcy exceptions: In Title 11 and ...
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https://www.thetaxadviser.com/issues/2015/may/tax-clinic-06.html
Since the general rule provides that COD income is recognized even though ... Sec. 382 limitation and bankruptcy exceptions: In Title 11 and ...
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20
memorandurri - IRS
https://www.irs.gov/pub/irs-wd/r_10121.pdf
Shoul'?+ the value of the loss corporation under section 382(e) ... bankruptcy court to work out the terms of the debt restructure.
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https://www.irs.gov/pub/irs-wd/r_10121.pdf
Shoul'?+ the value of the loss corporation under section 382(e) ... bankruptcy court to work out the terms of the debt restructure.
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21
2022 Limitations On Corporate Tax Attributes: An Analysis Of ...
https://www.alvarezandmarsal.com/insights/2022-limitations-corporate-tax-attributes-analysis-section-382-and-related-provisions
This paper discusses the limitation rules of section 382 of the Internal Revenue Code, of 1986, as amended (the “Code”), which limits the ...
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https://www.alvarezandmarsal.com/insights/2022-limitations-corporate-tax-attributes-analysis-section-382-and-related-provisions
This paper discusses the limitation rules of section 382 of the Internal Revenue Code, of 1986, as amended (the “Code”), which limits the ...
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22
Every 10 Years I Have to Relearn Section 382 - YouTube
https://www.youtube.com/watch?v=OyBsA08-kR0
Nov 17, 2020
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https://www.youtube.com/watch?v=OyBsA08-kR0
Nov 17, 2020
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23
CARES Act NOL Rule Changes and Financially Troubled ...
https://www.omm.com/resources/alerts-and-publications/alerts/cares-act-nol-rule-changes-and-financially-troubled-companies/
Bankruptcy Exception for Loss Corporations. The section 382 limitation may significantly diminish the value of NOLs and thus the related equity ...
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https://www.omm.com/resources/alerts-and-publications/alerts/cares-act-nol-rule-changes-and-financially-troubled-companies/
Bankruptcy Exception for Loss Corporations. The section 382 limitation may significantly diminish the value of NOLs and thus the related equity ...
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24
tennessee department of revenue letter ruling # 11-44 - TN.gov
https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-44fe.pdf
under Chapter 11 of the United States Bankruptcy Code? ... For Tennessee excise tax purposes, does Tennessee adopt I.R.C. § 382 or impose similar rules.
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https://tn.gov/content/dam/tn/revenue/documents/rulings/fae/11-44fe.pdf
under Chapter 11 of the United States Bankruptcy Code? ... For Tennessee excise tax purposes, does Tennessee adopt I.R.C. § 382 or impose similar rules.
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25
Changes over time for: Section 382 - Insolvency Act 1986
https://www.legislation.gov.uk/ukpga/1986/45/section/382
382“Bankruptcy debt[F1, “liability” ]” E+W · (1)“Bankruptcy debt”, in relation to a bankrupt, means (subject to the next subsection) any of the following— · (a) ...
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https://www.legislation.gov.uk/ukpga/1986/45/section/382
382“Bankruptcy debt[F1, “liability” ]” E+W · (1)“Bankruptcy debt”, in relation to a bankrupt, means (subject to the next subsection) any of the following— · (a) ...
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26
Continuity of Business Requirements for N.O.L.S. in Bankruptcy
https://engagedscholarship.csuohio.edu/cgi/viewcontent.cgi?article=1642&context=clevstlrev
bankruptcies by increasing the amount of debt outstanding. ... 20 Section 382(c) requires continuity of business for any of the NOLs to be used. Its.
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https://engagedscholarship.csuohio.edu/cgi/viewcontent.cgi?article=1642&context=clevstlrev
bankruptcies by increasing the amount of debt outstanding. ... 20 Section 382(c) requires continuity of business for any of the NOLs to be used. Its.
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27
AI: Preserving Valuable Tax Attributes in Chapter 11 ... - Jefferies
https://jefferies.com/OurFirm/2/1417
Recently, sophisticated investors have taken advantage of the special rules provided by section 382(l)(5) of the bankruptcy code and have successfully ...
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https://jefferies.com/OurFirm/2/1417
Recently, sophisticated investors have taken advantage of the special rules provided by section 382(l)(5) of the bankruptcy code and have successfully ...
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28
The Transfer and Use of Tax Attributes by Debtors in Bankruptcy
https://dsc.duq.edu/cgi/viewcontent.cgi?article=3145&context=dlr
Section 524(a) of the Bankruptcy Code ("BC"), 1 with certain ... section 382 limitation exceeds the new loss corporation's income.
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https://dsc.duq.edu/cgi/viewcontent.cgi?article=3145&context=dlr
Section 524(a) of the Bankruptcy Code ("BC"), 1 with certain ... section 382 limitation exceeds the new loss corporation's income.
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29
Regarding the Advisability of a Prohibition on the Taxable ...
https://www.kirkland.com/siteFiles/Publications/The%20Tax%20Lawyer%20(Regarding%20the%20Advisability)%20Pickerill%202009.pdf
Thus, for bankruptcy cases, if the Debtor transfers its assets ... purposes of a debtor's section 382(l)(5) NOL preservation election,36 they.
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https://www.kirkland.com/siteFiles/Publications/The%20Tax%20Lawyer%20(Regarding%20the%20Advisability)%20Pickerill%202009.pdf
Thus, for bankruptcy cases, if the Debtor transfers its assets ... purposes of a debtor's section 382(l)(5) NOL preservation election,36 they.
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30
journal - american bankruptcy institute - Cleary Gottlieb
https://www.clearygottlieb.com/-/media/organize-archive/cgsh/files/publication-pdfs/protecting-trading-markets-and-nols-in-chapter-11.pdf
claims during bankruptcy proceedings based ... chapter 11 proceedings to protect a debtor's ... Pursuant to the basic §382 rule, normal.
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https://www.clearygottlieb.com/-/media/organize-archive/cgsh/files/publication-pdfs/protecting-trading-markets-and-nols-in-chapter-11.pdf
claims during bankruptcy proceedings based ... chapter 11 proceedings to protect a debtor's ... Pursuant to the basic §382 rule, normal.
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31
IRS Applies Economic Substance to Disallow the Bankruptcy ...
https://www.lexisnexis.com/legalnewsroom/tax-law/b/practitioners-corner/posts/irs-applies-economic-substance-to-disallow-the-bankruptcy-exception-under-section-382_2800_l_29002800_5_2900_
Section 382 limits a loss corporation's ability to utilize its tax net operating losses following an ownership change. A loss corporation that ...
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https://www.lexisnexis.com/legalnewsroom/tax-law/b/practitioners-corner/posts/irs-applies-economic-substance-to-disallow-the-bankruptcy-exception-under-section-382_2800_l_29002800_5_2900_
Section 382 limits a loss corporation's ability to utilize its tax net operating losses following an ownership change. A loss corporation that ...
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32
Tax Implications of Distressed Situations
https://tax.weil.com/wp-content/uploads/2020/07/Distressed-Corporations-Panel.pdf
time of a Section 382 ownership change and recognized during the ... Title 11 case – When there is a discharge of debt in bankruptcy ...
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https://tax.weil.com/wp-content/uploads/2020/07/Distressed-Corporations-Panel.pdf
time of a Section 382 ownership change and recognized during the ... Title 11 case – When there is a discharge of debt in bankruptcy ...
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33
university of houston law center - bankruptcy tax
https://www.law.uh.edu/faculty/pasofsky/spring2020/11.pdf
If the long-term tax exempt rate is 5%, what is the section 382 limitation? (c) If the only transaction after January 1 is the sale of the depreciated ...
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https://www.law.uh.edu/faculty/pasofsky/spring2020/11.pdf
If the long-term tax exempt rate is 5%, what is the section 382 limitation? (c) If the only transaction after January 1 is the sale of the depreciated ...
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34
BROOKSTONE HOLDINGS CORP., et al., Debtors. Chapter 11
https://casedocs.omniagentsolutions.com/cmsvol2/pub_47258/683125_12.pdf
bankruptcy. (ii) Ownership Change in the Context of a Qualifying Bankruptcy Event. 13. The limitations imposed by section 382 of the IRC are significantly ...
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https://casedocs.omniagentsolutions.com/cmsvol2/pub_47258/683125_12.pdf
bankruptcy. (ii) Ownership Change in the Context of a Qualifying Bankruptcy Event. 13. The limitations imposed by section 382 of the IRC are significantly ...
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35
A Practical Look at Section 382
https://www.troutman.com/images/content/2/4/v2/247983/AhlersA-092818-110027933-1.pdf
What if there are multiple Ownership Changes? •. Rights Plans. • Determination of Built-in Gains and Losses. • Section 382 in Bankruptcy.
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https://www.troutman.com/images/content/2/4/v2/247983/AhlersA-092818-110027933-1.pdf
What if there are multiple Ownership Changes? •. Rights Plans. • Determination of Built-in Gains and Losses. • Section 382 in Bankruptcy.
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36
Utilizing corporate tax attributes following ownership changes.
http://archives.cpajournal.com/old/11726027.htm
382. Bankruptcy Reorganization. A bankruptcy reorganization occurs when a corporation transfers all or part of its assets to an acquiring corporation in a ...
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http://archives.cpajournal.com/old/11726027.htm
382. Bankruptcy Reorganization. A bankruptcy reorganization occurs when a corporation transfers all or part of its assets to an acquiring corporation in a ...
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37
Tax-Free Reorganization: Type G (Bankruptcy) | Practical Law
https://content.next.westlaw.com/practical-law/document/I6a7cccf8064411ed9f24ec7b211d8087/Tax-Free-Reorganization-Type-G-Bankruptcy?viewType=FullText&transitionType=Default&contextData=(sc.Default)
Bankruptcy Code provides a procedure which allows a debtor to continue ... may be limited in future years under IRC Section 382 (see Preserving the Debtor ...
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https://content.next.westlaw.com/practical-law/document/I6a7cccf8064411ed9f24ec7b211d8087/Tax-Free-Reorganization-Type-G-Bankruptcy?viewType=FullText&transitionType=Default&contextData=(sc.Default)
Bankruptcy Code provides a procedure which allows a debtor to continue ... may be limited in future years under IRC Section 382 (see Preserving the Debtor ...
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38
practising law institute - Steptoe & Johnson LLP
https://www.steptoe.com/a/web/2212/3594.pdf
brother-sister corporations. Old section. 382(b)(3). d. In a bankruptcy or other insolvency proceed- ing, creditors of the loss corporation who.
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https://www.steptoe.com/a/web/2212/3594.pdf
brother-sister corporations. Old section. 382(b)(3). d. In a bankruptcy or other insolvency proceed- ing, creditors of the loss corporation who.
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39
Reorganization plan qualifies for bankruptcy exception to NOL ...
https://www.lexology.com/library/detail.aspx?g=f71556d7-32f2-4165-9541-6a2e01349637
As part of the reorganization, the parent holding company's creditors became equity owners — an ownership change under Section 382 of the ...
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https://www.lexology.com/library/detail.aspx?g=f71556d7-32f2-4165-9541-6a2e01349637
As part of the reorganization, the parent holding company's creditors became equity owners — an ownership change under Section 382 of the ...
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40
Net Operating Losses Sample Clauses - Law Insider
https://www.lawinsider.com/clause/net-operating-losses
The extent to which Reorganized Congoleum will be able to utilize its NOLs after emerging from bankruptcy will depend on Section 382 of the IRC, ...
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https://www.lawinsider.com/clause/net-operating-losses
The extent to which Reorganized Congoleum will be able to utilize its NOLs after emerging from bankruptcy will depend on Section 382 of the IRC, ...
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41
29910 Tax Issues in Restructuring - Oxford Academic
https://academic.oup.com/book/41073/chapter/349831371
Undertaking the restructuring in the context of a bankruptcy or similar case ... Section 382 generally imposes an annual limitation on the amount of a loss ...
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https://academic.oup.com/book/41073/chapter/349831371
Undertaking the restructuring in the context of a bankruptcy or similar case ... Section 382 generally imposes an annual limitation on the amount of a loss ...
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42
Section 382 Tax Study and Net operating loss webinar
https://www.eisneramper.com/section-382-tax-study-webinar-1220/
EisnerAmper discussed the benefits of a Section 382 tax study and the ... bankruptcy and SEC issues relating to IPOs and privatization.
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https://www.eisneramper.com/section-382-tax-study-webinar-1220/
EisnerAmper discussed the benefits of a Section 382 tax study and the ... bankruptcy and SEC issues relating to IPOs and privatization.
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43
Planning for Disadvantaged Corporations
https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1474&context=tax
section 382(b) of the Code. Lastly, the insolvency reorganization rules did not permit triangular mergers and dropdowns common to tax free.
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https://scholarship.law.wm.edu/cgi/viewcontent.cgi?article=1474&context=tax
section 382(b) of the Code. Lastly, the insolvency reorganization rules did not permit triangular mergers and dropdowns common to tax free.
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44
26 U.S.C. 382 - Limitation on net operating loss carryforwards ...
https://www.govinfo.gov/app/details/USCODE-2011-title26/USCODE-2011-title26-subtitleA-chap1-subchapC-partV-sec382
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments
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https://www.govinfo.gov/app/details/USCODE-2011-title26/USCODE-2011-title26-subtitleA-chap1-subchapC-partV-sec382
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments
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45
New Proposed NOL Regulations on the Horizon - JD Supra
https://www.jdsupra.com/legalnews/new-proposed-nol-regulations-on-the-7372234/
At the ABA Tax Section meeting, an IRS spokesperson confirmed that they will not finalize the 2019 proposed section 382 regulations that ...
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https://www.jdsupra.com/legalnews/new-proposed-nol-regulations-on-the-7372234/
At the ABA Tax Section meeting, an IRS spokesperson confirmed that they will not finalize the 2019 proposed section 382 regulations that ...
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46
Ownership Changes and Their Impact on Net Operating Losses
https://www.gibbonslaw.com/resources/publications/ownership-changes-and-their-impact-on-net-operating-losses-tough-to-avoid-and-hard-to-control-05-05-2009
Under Code Section 382(l)(6), a debtor in bankruptcy with an ownership change can also elect not to apply the foregoing rules and instead allow ...
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https://www.gibbonslaw.com/resources/publications/ownership-changes-and-their-impact-on-net-operating-losses-tough-to-avoid-and-hard-to-control-05-05-2009
Under Code Section 382(l)(6), a debtor in bankruptcy with an ownership change can also elect not to apply the foregoing rules and instead allow ...
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47
"Why Have Chapter 11 Bankruptcies Failed So Miserably? A ...
https://scholarship.law.missouri.edu/facpubs/93/
It will then examine the operation of section 382 of the 1986 Code, again focusing on those provisions designed to assist in the successful reorganization of ...
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https://scholarship.law.missouri.edu/facpubs/93/
It will then examine the operation of section 382 of the 1986 Code, again focusing on those provisions designed to assist in the successful reorganization of ...
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48
Bankruptcy-from-2011-NGL-FINAL.pdf - State Bar of Nevada
https://www.nvbar.org/wp-content/uploads/Bankruptcy-from-2011-NGL-FINAL.pdf
Lenders faced with reorganizing a bankrupt gaming company may qualify the reorganized company as a ... Section 382 of the Internal Revenue Code (I.R.C.), if.
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https://www.nvbar.org/wp-content/uploads/Bankruptcy-from-2011-NGL-FINAL.pdf
Lenders faced with reorganizing a bankrupt gaming company may qualify the reorganized company as a ... Section 382 of the Internal Revenue Code (I.R.C.), if.
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49
Section 363 Sales of Debtor Corporation Stock versus Assets
https://willamette.com/insights_journal/11/spring_2011_10.pdf
Bankruptcy Code Section 363 sales are a common occurrence in bankruptcy proceedings. ... Internal Revenue Code Section 382 limits the use.
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https://willamette.com/insights_journal/11/spring_2011_10.pdf
Bankruptcy Code Section 363 sales are a common occurrence in bankruptcy proceedings. ... Internal Revenue Code Section 382 limits the use.
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50
TAX ATTRIBUTES IN BANKRUPTCY
http://nbconf.org/wp-content/uploads/2015/07/2008-Tax-Carl-Jones-Day.pdf
in the Bankruptcy Code that a corporation must be insolvent in order to ... in a change of ownership under section 382 of the Code. EXAMPLE 8.
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http://nbconf.org/wp-content/uploads/2015/07/2008-Tax-Carl-Jones-Day.pdf
in the Bankruptcy Code that a corporation must be insolvent in order to ... in a change of ownership under section 382 of the Code. EXAMPLE 8.
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51
Understanding the Built-in Gain and Loss Rules of Section ...
https://taxexecutive.org/understanding-the-built-in-gain-and-loss-rules-of-section-382-and-possible-significant-changes-on-the-horizon/
Congress designed the Section 382 rules to embody the “neutrality ... or a sale approved, by order of a court) in a bankruptcy case; or ...
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https://taxexecutive.org/understanding-the-built-in-gain-and-loss-rules-of-section-382-and-possible-significant-changes-on-the-horizon/
Congress designed the Section 382 rules to embody the “neutrality ... or a sale approved, by order of a court) in a bankruptcy case; or ...
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52
www.sec.gov/Archives/edgar/data/352949/00009501340...
http://www.sec.gov/Archives/edgar/data/352949/000095013403008522/d06257exv99w1.txt
INTERIM ORDER UNDER 11 U.S.C. SECTIONS 105(a), 362(a)(3), ... If the Code Section 382 Limitation applied, Debtors would only be permitted to offset $400,000 ...
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http://www.sec.gov/Archives/edgar/data/352949/000095013403008522/d06257exv99w1.txt
INTERIM ORDER UNDER 11 U.S.C. SECTIONS 105(a), 362(a)(3), ... If the Code Section 382 Limitation applied, Debtors would only be permitted to offset $400,000 ...
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53
SPECIAL REPORT - Debevoise & Plimpton LLP
https://www.debevoise.com/-/media/files/insights/publications/2016/03/tax-notes--vm-(1).pdf
bankruptcy or saw their regulated members taken ... under chapter 11 of the Bankruptcy Code. ... meaning of section 382 to occur at the AFG level,.
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https://www.debevoise.com/-/media/files/insights/publications/2016/03/tax-notes--vm-(1).pdf
bankruptcy or saw their regulated members taken ... under chapter 11 of the Bankruptcy Code. ... meaning of section 382 to occur at the AFG level,.
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54
Regulations Under Section 382(h) Related to Built-In Gain ...
https://www.federalregister.gov/documents/2019/09/10/2019-18152/regulations-under-section-382h-related-to-built-in-gain-and-loss
The section 382 limitation imposed on a loss corporation's use of ... or bankrupt loss corporations, and whether a redefinition of the date ...
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https://www.federalregister.gov/documents/2019/09/10/2019-18152/regulations-under-section-382h-related-to-built-in-gain-and-loss
The section 382 limitation imposed on a loss corporation's use of ... or bankrupt loss corporations, and whether a redefinition of the date ...
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55
Considering Bankruptcy for Your Corporation? This Tax Issue ...
https://www.hsdtaxlaw.com/considering-bankruptcy-for-your-corporation-this-tax-issue-might-affect-your-businesss-largest-asset
§ 382. This section applies if there has been an “ownership change.” An “ownership change” involves a >50% change in stock ownership over a 3 ...
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https://www.hsdtaxlaw.com/considering-bankruptcy-for-your-corporation-this-tax-issue-might-affect-your-businesss-largest-asset
§ 382. This section applies if there has been an “ownership change.” An “ownership change” involves a >50% change in stock ownership over a 3 ...
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56
Credits and NOLs Under Section 382 & More ... - Moss Adams
https://www.mossadams.com/articles/2021/06/credits-and-nols-under-section-382
Section 382 generally limits the use of NOLs and credits following an ownership change. This occurs when one or more 5% shareholders increase ...
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https://www.mossadams.com/articles/2021/06/credits-and-nols-under-section-382
Section 382 generally limits the use of NOLs and credits following an ownership change. This occurs when one or more 5% shareholders increase ...
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57
6.5 I.R.C. SECTION 383: CARRYOVERS OTHER THAN NET ...
https://www.oreilly.com/library/view/bankruptcy-and-insolvency/9781118172964/OEBPS/9781118172964_epub_ch_06b.htm
... 382 limitation” on the use of NOL carryovers, I.R.C. section 383 limits the … - Selection from Bankruptcy and Insolvency Taxation, 4th Edition [Book]
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https://www.oreilly.com/library/view/bankruptcy-and-insolvency/9781118172964/OEBPS/9781118172964_epub_ch_06b.htm
... 382 limitation” on the use of NOL carryovers, I.R.C. section 383 limits the … - Selection from Bankruptcy and Insolvency Taxation, 4th Edition [Book]
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58
IRS Rules On Section 382 Bankruptcy Reorganization Of A ...
https://www.mondaq.com/unitedstates/x/342488/tax+authorities/IRS+Rules+On+Section+382+Bankruptcy+Reorganization+Of+A+Consolidated+Group
The IRS addressed a reorganization in which some members of a consolidated group were under Chapter 11 bankruptcy protection and some members were not.
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https://www.mondaq.com/unitedstates/x/342488/tax+authorities/IRS+Rules+On+Section+382+Bankruptcy+Reorganization+Of+A+Consolidated+Group
The IRS addressed a reorganization in which some members of a consolidated group were under Chapter 11 bankruptcy protection and some members were not.
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59
Limit My Practice Instead! Thoughts on Reforming Section 382
https://www.davispolk.com/sites/default/files/files/Publication/55b14e8b-a990-423a-a8d6-9af9eefb6421/Preview/PublicationAttachment/d184d23d-c598-4144-bb05-a09ab0cb0408/dimon.taxmagazine.article.mar10.pdf
so that (i) there was no Code Sec. 382 limitation imposed on account of the ownership change occurring at the time of the bankruptcy reorgani-.
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https://www.davispolk.com/sites/default/files/files/Publication/55b14e8b-a990-423a-a8d6-9af9eefb6421/Preview/PublicationAttachment/d184d23d-c598-4144-bb05-a09ab0cb0408/dimon.taxmagazine.article.mar10.pdf
so that (i) there was no Code Sec. 382 limitation imposed on account of the ownership change occurring at the time of the bankruptcy reorgani-.
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60
Structuring Acquisitive Transactions in Difficult Times
https://katten.com/Structuring-Acquisitive-Transactions-in-Difficult-Times
... Internal Revenue Code Section 382 imposes a limitation on ... from income are available to an insolvent/bankrupt corporation at the ...
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https://katten.com/Structuring-Acquisitive-Transactions-in-Difficult-Times
... Internal Revenue Code Section 382 imposes a limitation on ... from income are available to an insolvent/bankrupt corporation at the ...
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61
MITIGATING FINANCIAL DISTRESS AMID A GLOBAL ...
https://www.bdo.com/getattachment/93fa4d77-0b3d-4a3d-8f53-5ec8c92cae5f/BDO-Presentation-Mitigating-Financial-Distress-Amid-a-Global-Pandemic_Final-(1).pdf.aspx?lang=en-US
Benefits of a Chapter 11 Bankruptcy Filing ... Under Section 382(l)(5)(H), a taxpayer may elect out of the Section 382(l)(5) rules and into ...
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https://www.bdo.com/getattachment/93fa4d77-0b3d-4a3d-8f53-5ec8c92cae5f/BDO-Presentation-Mitigating-Financial-Distress-Amid-a-Global-Pandemic_Final-(1).pdf.aspx?lang=en-US
Benefits of a Chapter 11 Bankruptcy Filing ... Under Section 382(l)(5)(H), a taxpayer may elect out of the Section 382(l)(5) rules and into ...
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62
Proposed Regulations on Built-in Gains and Losses under ...
https://www.proskauer.com/blog/proposed-regulations-on-built-in-gains-and-losses-under-section-382h
If Section 382 applies, the corporation may use pre-change tax ... For loss corporations emerging from bankruptcy, the tax savings under the ...
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https://www.proskauer.com/blog/proposed-regulations-on-built-in-gains-and-losses-under-section-382h
If Section 382 applies, the corporation may use pre-change tax ... For loss corporations emerging from bankruptcy, the tax savings under the ...
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63
Proposed Section 382 Regulations Would Eliminate Section ...
https://www.shearman.com/perspectives/2019/09/proposed-section-382-regulations-would-eliminate-section-338-approach-of-notice-2003-65
Section 382 limits the ability of a loss corporation to utilize NOL ... of a bankruptcy court under title 11 of the United States Code on ...
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https://www.shearman.com/perspectives/2019/09/proposed-section-382-regulations-would-eliminate-section-338-approach-of-notice-2003-65
Section 382 limits the ability of a loss corporation to utilize NOL ... of a bankruptcy court under title 11 of the United States Code on ...
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64
IRS's welcome delay of IRC Section 382's regulatory ...
https://taxnews.ey.com/news/2020-0101-irss-welcome-delay-of-irc-section-382s-regulatory-applicability-date-and-transition-relief-eliminates-some-uncertainty-for-corporate-and-private-equity-transactions-involving-net-operating-loss-limitation-rules
Under IRC Section 382, the amount of a loss corporation's taxable income ... by order of a court) in a bankruptcy case in which the taxpayer ...
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https://taxnews.ey.com/news/2020-0101-irss-welcome-delay-of-irc-section-382s-regulatory-applicability-date-and-transition-relief-eliminates-some-uncertainty-for-corporate-and-private-equity-transactions-involving-net-operating-loss-limitation-rules
Under IRC Section 382, the amount of a loss corporation's taxable income ... by order of a court) in a bankruptcy case in which the taxpayer ...
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65
Kentucky Revised Statutes - Chapter 382
https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=39156
KRS Chapter 382. Includes enactments through the 2022 Special Session ... .510 Lis pendens notices concerning proceedings in bankruptcy.
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https://apps.legislature.ky.gov/law/statutes/chapter.aspx?id=39156
KRS Chapter 382. Includes enactments through the 2022 Special Session ... .510 Lis pendens notices concerning proceedings in bankruptcy.
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66
Bankruptcy's Corporate Tax Loophole - Fordham Law
https://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=4985&context=flr
Bankruptcy Code.11 Instead, Solyndra filed under Chapter 11,12 which is ... Section 382: Searching for a Limitation on Loss Carryovers, 63 TUL. L. REV.
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https://ir.lawnet.fordham.edu/cgi/viewcontent.cgi?article=4985&context=flr
Bankruptcy Code.11 Instead, Solyndra filed under Chapter 11,12 which is ... Section 382: Searching for a Limitation on Loss Carryovers, 63 TUL. L. REV.
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67
NOL's, Section 382 and Bankruptcy Rules - ppt download
https://slideplayer.com/slide/2353727/
› slide
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https://slideplayer.com/slide/2353727/
› slide
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68
New Hampshire Revised Statutes Section 382-A:3-302 (2021 ...
https://law.justia.com/codes/new-hampshire/2021/title-xxxiv-a/title-382-a/section-382-a-3-302/
Section 382-A:3-302 - Holder in Due Course. ... bankruptcy, or creditor's sale or similar proceeding, (ii) by purchase as part of a bulk transaction not in ...
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https://law.justia.com/codes/new-hampshire/2021/title-xxxiv-a/title-382-a/section-382-a-3-302/
Section 382-A:3-302 - Holder in Due Course. ... bankruptcy, or creditor's sale or similar proceeding, (ii) by purchase as part of a bulk transaction not in ...
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69
Competition Between Shareholders and Creditors for the Tax ...
https://www.jstor.org/stable/40687489
Section 541(a)(l) of the Bankruptcy Code provides that a bankruptcy ... See Michael L. Schultz, Section 382 and the Pursuit of Neutrality in the Treatment ...
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https://www.jstor.org/stable/40687489
Section 541(a)(l) of the Bankruptcy Code provides that a bankruptcy ... See Michael L. Schultz, Section 382 and the Pursuit of Neutrality in the Treatment ...
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70
Fundamentals of Section 382 - CPAacademy.org
https://cpaacademy.org/webinars/a0DC000000KpUI1MAN
In particular, Section 382 limits a corporation's ability to offset taxable ... sales and use tax issues, bankruptcy and turnaround situations, and SEC ...
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https://cpaacademy.org/webinars/a0DC000000KpUI1MAN
In particular, Section 382 limits a corporation's ability to offset taxable ... sales and use tax issues, bankruptcy and turnaround situations, and SEC ...
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71
26 CFR 1.382-2T -- Definition of ownership change ... - eCFR
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR0d62a13291b1c5a/section-1.382-2T
A corporation is a new loss corporation and thus subject to limitation under section 382 only if an ownership change has occurred with respect to such ...
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https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR0d62a13291b1c5a/section-1.382-2T
A corporation is a new loss corporation and thus subject to limitation under section 382 only if an ownership change has occurred with respect to such ...
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72
Debt restructuring considerations for private equity | Assets
https://assets.kpmg/content/dam/kpmg/us/pdf/2020/04/tnf-debt-restructuring-considerations-pe-april7-2020.pdf
whereby a company files a petition for bankruptcy ... impact of IRC section 382), and related tax planning;.
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https://assets.kpmg/content/dam/kpmg/us/pdf/2020/04/tnf-debt-restructuring-considerations-pe-april7-2020.pdf
whereby a company files a petition for bankruptcy ... impact of IRC section 382), and related tax planning;.
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73
AIRA Journal Vol. 29 No. 1 - 2015 1
https://www.aira.org/pdf/journal/2015_quarter_1.pdf
Bankruptcy Code, except for Chapter 9, and the United States ... Section 382 limits the amount of otherwise available net operating.
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https://www.aira.org/pdf/journal/2015_quarter_1.pdf
Bankruptcy Code, except for Chapter 9, and the United States ... Section 382 limits the amount of otherwise available net operating.
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74
AICPA Comments on Section 382(h) Related to Built-in Gain ...
https://us.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/20191219-aicpa-comments-sec-382h-prop-regs.pdf
Section 382 limits the ability of a “loss corporation” to use certain losses to offset its taxable income after an ownership change when the ...
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https://us.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/20191219-aicpa-comments-sec-382h-prop-regs.pdf
Section 382 limits the ability of a “loss corporation” to use certain losses to offset its taxable income after an ownership change when the ...
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75
Case 20-32021 Document 512 Filed in TXSB on 06 ... - Stretto
https://cases.stretto.com/public/X059/10187/PLEADINGS/1018706242080000000013.pdf
Bankruptcy Code, the Bankruptcy Rules, the Bankruptcy Local Rules, the Retention ... Section 382/tax attribute purposes and steps needed to.
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https://cases.stretto.com/public/X059/10187/PLEADINGS/1018706242080000000013.pdf
Bankruptcy Code, the Bankruptcy Rules, the Bankruptcy Local Rules, the Retention ... Section 382/tax attribute purposes and steps needed to.
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76
Net Operating Loss (NOL) | Section 382 Limitation
https://jlkrosenberger.com/ssap/ownership-changes-382-limitation/
Learn about the limitations on NOL application when a company's ownership changes as outlined in Section 382 Limitations - Insurance CPA.
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https://jlkrosenberger.com/ssap/ownership-changes-382-limitation/
Learn about the limitations on NOL application when a company's ownership changes as outlined in Section 382 Limitations - Insurance CPA.
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77
Tax Consideration for Businesses Considering Bankruptcy
https://www.grayreed.com/portalresource/lookup/wosid/cp-base-4-148002/media.name=/CASeptOct2020_TaxConsiderations.pdf
Non-bankruptcy restructurings by insolvent debtors typically eliminate all debtor NOLs if the workout involves an ownership change under Code § 382.xix.
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https://www.grayreed.com/portalresource/lookup/wosid/cp-base-4-148002/media.name=/CASeptOct2020_TaxConsiderations.pdf
Non-bankruptcy restructurings by insolvent debtors typically eliminate all debtor NOLs if the workout involves an ownership change under Code § 382.xix.
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78
26 USC 108: Income from discharge of indebtedness
https://uscode.house.gov/quicksearch/get.plx?title=26§ion=108
For purposes of this section, the term "title 11 case" means a case under title 11 of the United States Code (relating to bankruptcy), but only if the ...
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https://uscode.house.gov/quicksearch/get.plx?title=26§ion=108
For purposes of this section, the term "title 11 case" means a case under title 11 of the United States Code (relating to bankruptcy), but only if the ...
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79
IRS Proposes to Eliminate Taxpayer Favorable Safe Harbor ...
https://www.paulweiss.com/media/3978873/12sep19-382-h.pdf
Section 382 imposes a limitation on the amount of a “loss ... result that is also favorable to insolvent and bankrupt taxpayers who may ...
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https://www.paulweiss.com/media/3978873/12sep19-382-h.pdf
Section 382 imposes a limitation on the amount of a “loss ... result that is also favorable to insolvent and bankrupt taxpayers who may ...
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80
Post Bruno's Bankruptcy Planning: An Analysis of Taxable ...
https://via.library.depaul.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1192&context=bclj
Bankruptcy Code ("Chapter 11") in a taxable manner where the vast ... are special section 382 provisions with respect to an ownership change.
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https://via.library.depaul.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1192&context=bclj
Bankruptcy Code ("Chapter 11") in a taxable manner where the vast ... are special section 382 provisions with respect to an ownership change.
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81
A Tax Cut To Save Companies From Bankruptcy - Forbes
https://www.forbes.com/2010/11/16/bankruptcy-ambac-jobs-opinions-contributors-martin-whitman-harold-drachman.html
8 Ambac Financial declared bankruptcy, needlessly. ... Section 382 of the Internal Revenue Code limits a company's ability to use these ...
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https://www.forbes.com/2010/11/16/bankruptcy-ambac-jobs-opinions-contributors-martin-whitman-harold-drachman.html
8 Ambac Financial declared bankruptcy, needlessly. ... Section 382 of the Internal Revenue Code limits a company's ability to use these ...
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82
Distressed S Corporations: Tax Issues - Armanino
https://www.armaninollp.com/articles/distressed-s-corporations-tax-issues-involved-in-restructuring/
108 lays out exceptions to this rule, such as cases in which the taxpayer is bankrupt under title 11, is insolvent, 2 or has qualified real ...
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https://www.armaninollp.com/articles/distressed-s-corporations-tax-issues-involved-in-restructuring/
108 lays out exceptions to this rule, such as cases in which the taxpayer is bankrupt under title 11, is insolvent, 2 or has qualified real ...
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83
State corporate tax and bankruptcy: Is IRC conformity easier?
https://www.taxathand.com/article/2460/United-States/2014/State-corporate-tax-and-bankruptcy-Is-IRC-conformity-easier
... bankruptcy rules for states that simply adopt the IRC generally, specifically in reducing tax attributes and applying IRC section 382 ...
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https://www.taxathand.com/article/2460/United-States/2014/State-corporate-tax-and-bankruptcy-Is-IRC-conformity-easier
... bankruptcy rules for states that simply adopt the IRC generally, specifically in reducing tax attributes and applying IRC section 382 ...
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84
Case 20-31476-hdh11 Doc 17 Filed 05/27/20 - Reorg Research
https://new.reorg-research.com/data/firstday/840090_0.pdf
meaning of section 382 of the Internal Revenue Code (the “IRC”) is ... Any person or entity (as defined in Bankruptcy Code § 101(15)) who ...
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https://new.reorg-research.com/data/firstday/840090_0.pdf
meaning of section 382 of the Internal Revenue Code (the “IRC”) is ... Any person or entity (as defined in Bankruptcy Code § 101(15)) who ...
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85
Structuring Tax Provisions in M&A Agreements and Protecting ...
http://media.straffordpub.com/products/structuring-tax-provisions-in-m-and-a-agreements-and-protecting-section-382-tax-attributes-2013-08-22/presentation.pdf
and Protecting Section 382 Tax Attributes ... occurs in bankruptcy and the loss corporation's shareholders and the loss.
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http://media.straffordpub.com/products/structuring-tax-provisions-in-m-and-a-agreements-and-protecting-section-382-tax-attributes-2013-08-22/presentation.pdf
and Protecting Section 382 Tax Attributes ... occurs in bankruptcy and the loss corporation's shareholders and the loss.
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86
Brief for Petitioner - Supreme Court of the United States
https://www.supremecourt.gov/DocketPDF/18/18-1269/114284/20190830130850437_18-1269%20ts.pdf
federal common law “Bob Richards rule” or based on ... 382 U.S. 375 (1966) . ... “property” under the Bankruptcy Code). At the time of bankruptcy, a parent ...
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https://www.supremecourt.gov/DocketPDF/18/18-1269/114284/20190830130850437_18-1269%20ts.pdf
federal common law “Bob Richards rule” or based on ... 382 U.S. 375 (1966) . ... “property” under the Bankruptcy Code). At the time of bankruptcy, a parent ...
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87
Why Have Chapter 11 Bankruptcies Failed So Miserably
https://scholarship.law.nd.edu/cgi/viewcontent.cgi?article=1995&context=ndlr
ers with the Chapter 11 bankruptcy filings of such major corpora- ... ruptcy.21 Although section 382 of the Internal Revenue Code.
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https://scholarship.law.nd.edu/cgi/viewcontent.cgi?article=1995&context=ndlr
ers with the Chapter 11 bankruptcy filings of such major corpora- ... ruptcy.21 Although section 382 of the Internal Revenue Code.
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88
Treasury and IRS Release Proposed Regulations Restricting ...
https://www.sullcrom.com/files/upload/SC-Publication-Proposed-Regulations-Restrict-NOL-Utilization.pdf
Calculating Section 382 Recognized Built-In Gains and Losses ... is included in gross income, subject to exceptions for bankruptcy or to the ...
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https://www.sullcrom.com/files/upload/SC-Publication-Proposed-Regulations-Restrict-NOL-Utilization.pdf
Calculating Section 382 Recognized Built-In Gains and Losses ... is included in gross income, subject to exceptions for bankruptcy or to the ...
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89
For NOL Survival, 'Historic' Business Must Be Continued
https://taxprof.typepad.com/taxprof_blog/files/2005-18313-1.pdf
section 382 limitation — an annual cap based on the ... The section 382 limitation can be ... ration's sole customer went bankrupt and no new cus-.
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https://taxprof.typepad.com/taxprof_blog/files/2005-18313-1.pdf
section 382 limitation — an annual cap based on the ... The section 382 limitation can be ... ration's sole customer went bankrupt and no new cus-.
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90
Beware of Debtor Tax Traps in Restructuring and Bankruptcy
https://www.morganlewis.com/pubs/2020/05/beware-of-debtor-tax-traps-in-restructuring-and-bankruptcy-cv19-lf
Specifically, CODI realized in a chapter 11 bankruptcy case is excluded. Additionally, CODI realized when the taxpayer is insolvent is excluded ...
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https://www.morganlewis.com/pubs/2020/05/beware-of-debtor-tax-traps-in-restructuring-and-bankruptcy-cv19-lf
Specifically, CODI realized in a chapter 11 bankruptcy case is excluded. Additionally, CODI realized when the taxpayer is insolvent is excluded ...
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91
Tax Considerations for Businesses Considering Bankruptcy
https://www.tx.cpa/resources/today's-cpa/2020-archive/tax-considerations-for-businesses-considering-bankruptcy
Non-bankruptcy restructurings by insolvent debtors typically eliminate all debtor NOLs if the workout involves an ownership change under Code § 382.xix lender ...
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https://www.tx.cpa/resources/today's-cpa/2020-archive/tax-considerations-for-businesses-considering-bankruptcy
Non-bankruptcy restructurings by insolvent debtors typically eliminate all debtor NOLs if the workout involves an ownership change under Code § 382.xix lender ...
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92
Passengers with Disabilities | US Department of Transportation
https://www.transportation.gov/airconsumer/passengers-disabilities
This rule applies to all flights of U.S. airlines, and to flights to or from the ... is a summary of the main points of the DOT rule (Title 14 CFR Part 382).
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https://www.transportation.gov/airconsumer/passengers-disabilities
This rule applies to all flights of U.S. airlines, and to flights to or from the ... is a summary of the main points of the DOT rule (Title 14 CFR Part 382).
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93
M&A Tax Considerations for Buyers and Sellers When ...
https://clearlawinstitute.com/ce/webinars/ma-tax-considerations-for-buyers-and-sellers-when-negotiating-structuring-and-pricing-deals/cli-ma-tax-considerations-for-buyers-and-sellers-when-negotiating-structuring-and-pricing-deals/
Section 382(l)(5) provides an exception to the general loss limitation rules in recognition of the fact that, by the time a company is in bankruptcy it is often ...
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https://clearlawinstitute.com/ce/webinars/ma-tax-considerations-for-buyers-and-sellers-when-negotiating-structuring-and-pricing-deals/cli-ma-tax-considerations-for-buyers-and-sellers-when-negotiating-structuring-and-pricing-deals/
Section 382(l)(5) provides an exception to the general loss limitation rules in recognition of the fact that, by the time a company is in bankruptcy it is often ...
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94
Calendar No. 861 - Senate Finance Committee
https://www.finance.senate.gov/imo/media/doc/srpt100-445.pdf
The bill amends section 382(g)(4)(C) to clarify that rules similar ... A new loss corporation may elect to forgo the special bankruptcy rule ...
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https://www.finance.senate.gov/imo/media/doc/srpt100-445.pdf
The bill amends section 382(g)(4)(C) to clarify that rules similar ... A new loss corporation may elect to forgo the special bankruptcy rule ...
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