title 11 or similar case

(F)For purposes of this paragraph, the term “title 11 or similar case” has the meaning given such term by section 368(a)(3)(A). (G)A new loss corporation may elect, subject to such terms and conditions as the Secretary may prescribe, not to have the provisions of this paragraph apply.

Source

26 USC § 382(l)(5)(F)


Scoping language

For purposes of this paragraph
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