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This document concerns proposed regulations for the treatment of loss carryovers from subsidiary corporations under section 1502 of the Internal Revenue Code, issued by the IRS.
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Regulation 129274-04 - guidance is a set of rules and instructions issued by the regulatory authority to provide guidance on how to comply with a specific regulation.
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The purpose of regulation 129274-04 - guidance is to assist the regulated entities in understanding and meeting the compliance requirements of the underlying regulation.
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