Loss Subgroup
Loss Subgroup are.
consolidated members who were affiliated in a previous group and who continue to be affiliated after joining a new group, provided that at least one member was not separate-return-limitation-year-tainted in the former group. IRC (check if this IRC provision is current here) § 1504(a)(1); Former U.S. Treasury Department Proposed Regulation (check if this Prop. Reg. is current here) 1.1502-91(d).
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