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382

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382

200–700Central America [statistics and demography]The Zapotec site of Monte Albán in Central America is at its peak in this period. It may have had 30,000 or more inhabitants. It is the centre of a complex of public buildings, temples, and dwellings that cover 40 sq km/15 sq mi.
382Thrace, Roman Empire [diplomacy]The Eastern Roman emperor Theodosius I the Great, recognizing the impossibility of expelling the Goths from Thrace, concludes a treaty of alliance with the Visigoths and assigns them territory within the province in exchange for military service.


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382 is extremely complicated, there has been a level of certitude for practitioners that, if all the provisions applicable to a Sec.
Final Sec. 382 Regs. on distributions from qualified trusts by Fairbanks, Greg A. / The Tax Adviser
IRC section 382 limits the use of NOL carryforwards following an ownership change.
Related parties and NOLs by Schnee, Edward J. / Journal of Accountancy
On April 15, 1999, Tax Executives Institute filed the following comments with the Internal Revenue Service, regarding IRS Notice 98-38, a proposal to replace the current separate return limitation year (SRLY) rules of the consolidated return regulations with an approach modeled after section 382 of the Internal Revenue Code.
Notice 98-38: separate return limitation years by Tax Executive
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