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Webcorporation must use the same method of allocation (ratable allocation or closing-of-the-books) for purposes of sections 382 and 383. See Regulations section 1.382-6 for … Webcorporation must use the same method of allocation (ratable allocation or closing-of-the-books) for purposes of sections 382 and 383. See Regulations section 1.382-6 for …
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WebMar 10, 2016 · A corporation shall not be required to add to its taxable income more than once any amount of interest expenses and costs, intangible expenses and costs, or …
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