Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses…
Internal Revenue Bulletin 2005-49 · 2026-10-03 edition · updated 2026-10-04 · United States
The adjusted applicable federal long-term rate is set forth for the month of December 2005. See Rev. Rul. 2005-77, page 1071.
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