Section 381

Imposition of net income tax.
Section 381. 381 u s. Internal revenue code 381. Carryovers in certain corporate acquisitions.
381 c 24 credit under section 38 the acquiring corporation shall take into account to the extent proper to carry out the purposes of this section and section 38 and under such regulations as may be prescribed by the secretary the items required to be taken into. Subsection a of section 381 of title 10 united states code as added by subsection a shall apply to budgets submitted to congress by the president pursuant to section 1105 of title 31 united states code for each fiscal year after fiscal year 2018. Tax avoidance limitation section 269 vii.
Section 1 381 a 1 b 3 ii provides that if the corporation that directly acquires the assets transferred by the transferor corporation is the acquiring corporation and it transfers any acquired assets to one or more controlled subsidiaries then the carryover of items described in section 381 c to any controlled subsidiary is not governed. 381 986 florida statutes 2016 which were entered into the compassionate use registry before july 1 2017 and are authorized to begin dispensing marijuana under this section on july 3 2017. Not later than 18 months after the date of the enactment of this act june 12 2002 the secretary of health and human services shall promulgate proposed and final regulations for the requirement of providing notice in accordance with section 801 m of the federal food drug and cosmetic act 21 u s c.
381 m as added by subsection a of. Carryovers in certain corporate acquisitions. Carryovers in certain corporate acquisitions.
To learn more about this portfolio request a demo. Section 381 provides that a corporation which acquires the assets of another corporation in certain liquidations and reorganizations shall succeed to and take into account as of the close of the date of distribution or transfer the items described in section 381 c of the distributor or transferor corporation. Code unannotated title 26.
Imposition of net income tax. Ownership change limitations section 382 iv. Except that under regulations prescribed by the secretary the date when.