2024 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2023 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2022 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2021 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2015 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2014 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2010 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999

2009 26 CFR 1.1502-92A – Ownership change of a loss group or a loss subgroup generally applicable for testing dates before June 25, 1999