See Treas. Reg. § 1.382-3(j)(2)(ii)(A)(1).
- Why would a loss corporation consider both a 382 Rights Plan and NOL Charter Amendment?
- How does a Section 382 Rights Plan protect a loss corporations tax benefits?
- How does a public loss corporation monitor its ownership?
- When is non-stock treated as stock?
- When is stock treated as non-stock?
- What is the effective date of the Small Redemption Rules?