Strategies for Avoiding Carryover Limitations | Practical Law

Strategies for Avoiding Carryover Limitations | Practical Law

The economic crisis has focused attention on Section 382 of the Internal Revenue Code. This article explains why companies may wish to consider certain strategies to discourage investments that could result in Section 382 ownership changes.

Strategies for Avoiding Carryover Limitations

Practical Law Article 0-500-4088 (Approx. 4 pages)

Strategies for Avoiding Carryover Limitations

by Julie Allen and James Prettyman, PricewaterhouseCoopers, with Practical Law Corporate & Securities
Published on 16 Oct 2009USA (National/Federal)
The economic crisis has focused attention on Section 382 of the Internal Revenue Code. This article explains why companies may wish to consider certain strategies to discourage investments that could result in Section 382 ownership changes.