TD 8825 (Final) - Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups

Section 382 limits the amount of income that can be offset by loss carryovers after an ownership change. These previously approved regulations provide rules for applying section 382 in the case of short taxable years and with respect to controlled groups.

The latest form for TD 8825 (Final) - Regulations Under Section 382 of the Internal Revenue Code of 1986; Application of Section 382 in Short Taxable Years and With Respect to Controlled Groups expires 2022-02-28 and can be found here.