pre-change loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 382 — for purposes of this section (10 versions over time)
The term “pre-change loss” means—
(A) any net operating loss carryforward of the old loss corporation to the taxable year ending with the ownership change or in which the change date occurs, and
(B) the net operating loss of the old loss corporation for the taxable year in which the ownership change occurs to the extent such loss is allocable to the period in such year on or before the change date.
26 U.S.C. § 382 — for purposes of this section
The term "pre-change loss" shall include any carryover of disallowed interest described in section 163(j)(2) under rules similar to the rules of paragraph (1).