the net operating loss of the old loss corporation for the taxable year in which the ownership change occurs to the extent such loss is allocable to the period in such year on or before the change date.
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Opposing groups in favour of repealing the Eighth Amendment organised a small counter-demonstration.
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Venusian – venusian 1.1.0 documentation – Venusian is a library which allows you to defer the action of decorators. You may use Venusian within your decorators to associate a wrapped function, class, or method with a callback. Then you can return the originally wrapped function.
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Attribution of ownership rules used in defining "disqualified persons" under Code section 4946. Indirect ownership of stock in a corporation, profits interest in a partnership, or beneficial interest in a trust, estate, or unincorporated enterprise is taken into account for determining whether
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The Venusian led Rosas to the other side of a small nearby wall, where they witnessed the materialization of a flying saucer. A door slid open, and a woman emerged to engage Rosas in a palm-to-palm Venusian handshake. "She was so lovely that I was speechless for a moment," Rosas recalled.