Transitional rules
Transitional rules(i) Rules provided in paragraph (j) of this section for testing dates before September 4, 1987. For purposes of determining whether an ownership change occurs for any testing date before September 4, 1987.
(i)Rules provided in paragraph (j) of this section for testing dates before September 4, 1987.For purposes of determining whether an ownership change occurs for any testing date before September 4, 1987.