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Topic 1: How do the stock ownership requirements for an affiliated group of corporations differ from those for a controlled group? Topic 2: An affiliated

Topic 1: How do the stock ownership requirements for an affiliated group of corporations differ from those for a controlled group?

Topic 2: An affiliated group has a consolidated NOL for the current year. What factors could determine whether it would be advantageous or disadvantageous for the group to elect to forgo the carryback of the consolidated NOL?

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