§836
2 cases·2 cited
Statute Text — 26 U.S.C. §836
Statute text not available for this section.
2 Citing Cases
ilt-in loss asset. On September 30, 2004, Mr. Farra prepared a Spanish translation ofthe September 17, 2004, memorandum. 5Discussed infra - 11 - [*11] On October 22, 2004, Congress passed the American Jobs Creation Act of 2004, Pub. L. No. 108-357, sec. 836(a), 118 Stat. at 1418, which added section 362(e) limiting the importation ofbuilt-in losses. Section 362(e) is effective for transactions occurring after October 22, 2004. 2. Mr. Parker's Foreign Corporations A. Tele2000 Mr. Parker also cont
ilt-in loss asset. On September 30, 2004, Mr. Farra prepared a Spanish translation ofthe September 17, 2004, memorandum. 5Discussed infra - 11 - [*11] On October 22, 2004, Congress passed the American Jobs Creation Act of 2004, Pub. L. No. 108-357, sec. 836(a), 118 Stat. at 1418, which added section 362(e) limiting the importation ofbuilt-in losses. Section 362(e) is effective for transactions occurring after October 22, 2004. 2. Mr. Parker's Foreign Corporations A. Tele2000 Mr. Parker also cont