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carryover_of_tax_attributes - • Dividend carryover of...

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Sec 381 carryovers from reorganization – Tax attributes: Net operating loss carryovers Earnings and profits Capital loss carryovers Method of accounting Inventories Method of computing depreciation Installment method Amortization of bond premium or discount Treatment of certain mining development and exploration expenses Contributions to pension and other benefit plans Recovery of bed debts, prior taxes, or delinquent amounts Involuntary conversions under Sec. 1033
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Unformatted text preview: • Dividend carryover of personal holding companies • Certain obligations of the transferor corporation • Deficiency dividend of personal holding company • Percentage depletion on extraction of ores or mining from the waste or residue of prior mining • Charitable contribution carryovers • Successor insurance companies • General business credits • Deficiency dividend of regulated investment company • Method of computing recovery allowance • Minimum tax credit...
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