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§382 Limitation Part II

Price: $224 224

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DESCRIPTION

This course discusses the treatment of built-in gains and built-in losses and the application of the limitation to corporations in bankruptcy.

Educational Objectives
• Understand the treatment of built-in gains and built-in losses that are recognized after an ownership change; and 
• Understand the special rules of the Section 382 limitation for corporations that experience an ownership change through bankruptcy.