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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.
Except as otherwise provided in this subsection, the value of the old loss corporation is the value of the stock of such corporation (including any stock described in section 1504(a)(4)) immediately before the ownership change.
Proposed Rules Proposed Rule Announces possible changes to the CFR Sets out proposed regulatory text or describes proposal Solicits public comment on proposal Initiates the "notice and comment rulemaking" process under the APA (5 U. Agency invites public to comment on rules to improve quality and clarity.O.s as Numbered consecutively as received by OFR Reprinted annually in 3 CFR, not codified Original of Executive Order Typewritten manuscript Original signature Executive Order Published in FR Sequential number assigned to this E. O.s, Proclamations, or other Presidential documents published in this issue Cites the page numbers where relevant documents begin Reader Aids Located in the back of each daily FR issue Contain information on recent FR activity and new laws Include: CFR Parts Affected During (the current month) Cumulative table published at the end of each FR issue in Reader Aids Lists documents in numerical order by CFR title and part You can quickly determine: FR Pages and Dates (the current month) Cumulative table of page spans and dates appears in each day's FR during the current month at the end of the issue in Readers Aids Page spans are on the left side of the table with corresponding dates of publication on the right side Use the date table with entries from the CFR Parts Affected During (the current month) to find the date a document was published in FR Reminders Rules Going Into Effect (the current day) reminds you of rule documents that become effective on the current day, comprising: Comments Due Next Week reminds you of previously published proposed rule documents that have comment deadlines the following week List of Public Laws & PENS Appears at the end of each issue in Reader Aids Identifies new Public Laws by: The section is the basic unit of the CFR Cite the CFR by title and section: 12 CFR 303.1 Text is divided into descending levels of units CFR Structure The following table illustrates the CFR numbering system: Title: 12: Broad subject area of regulations Chapter: III: Rules of individual agency Part: 303: Rules on a single program or function Section: 303.1: One provision of program/function rules Paragraph: 303.1(a): Detailed, specific requirements Paragraph Levels Sections may contain up to 6 levels of paragraphs. § 303.1(a)(1)(i)(A) Level 5: () How are rules codified in the CFR ?We strongly recommend agencies use no more than 3 levels. The Rulemaking Process from Start to Finish The following discussion and examples track a rule from the grant of authority in law to the proposed rule, the final rule, and codification in the CFR Public Law Federal Register NPRM Federal Register RULE Code of Federal Regulations What Triggers Rulemaking ?Paragraph Designations Cite paragraph as Level 1: (a), (b), (c), etc. Legislation, Congressional hearings/reports Executive orders and OMB Circulars Court Orders Agencies act on own initiative to carry out mission See the Unified Agenda for regulatory plans Petitions for Rulemaking and informal requests from affected parties Federal Advisory Committee Recommendations Emergency situations, technological developments Political Factors Authorization in Public Law Rulemaking usually begins with Congressional action.The next example shows a grant of rulemaking authority: CFR Research Tools Tables of Contents Incorporation by Reference Tables Table of CFR Titles and Chapters Alphabetical List of Agencies Appearing in the CFR Redesignation Tables List of CFR Sections Affected What research tools are in each printed volume of the CFR ?
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